Trial balance
Trial Balance is a statement of debit and credit balances. It is prepared to check arithmetical accuracy of accounts. It includes balances of all ledger accounts. It has two sides – Debit (Dr.) and Credit (Cr.). Debit balances are shown on Dr. side. Credit balances are shown on Cr. side. It also includes cash book balances. It is prepared on a particular date. It helps in verifying correct posting to ledger. It is not a complete proof of accuracy.
Geschreven voor
- Instelling
- Middelbare school
- Vak
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Accounts
- School jaar
- 1
Documentinformatie
- Geüpload op
- 26 maart 2026
- Aantal pagina's
- 10
- Geschreven in
- 2025/2026
- Type
- College aantekeningen
- Docent(en)
- Riya
- Bevat
- 11
Onderwerpen
-
equalitydouble entry arithmetic accuracy gener