I am having trouble understand the accountant. I know that assets=liabilities+owner's equity. I am having trouble understand T accounts. Please help me understand.

T-accounts are just summary accounts of an account.

For example a T-account of the CASH account, would show its opening balance, any additions or subtractions made to the account during the period, and the closing balance.

Debits go on the left side, and credits go on the right side.

Therefore, cash opening and closing balances should be debits, so they should be on the left side.