{"id":103,"date":"2021-11-01T16:39:00","date_gmt":"2021-11-01T16:39:00","guid":{"rendered":"https:\/\/www.thetrainingplace.org\/blog\/2021\/11\/01\/the-trial-balance\/"},"modified":"2024-11-22T10:07:40","modified_gmt":"2024-11-22T10:07:40","slug":"the-trial-balance","status":"publish","type":"post","link":"https:\/\/www.thetrainingplace.org\/blog\/2021\/11\/the-trial-balance\/","title":{"rendered":"The Trial Balance"},"content":{"rendered":"

TRIAL BALANCE<\/span><\/u><\/b><\/p>\n

\u00a0<\/b><\/p>\n

The Trial Balance is used to check the arithmetical accuracy of the accounting entries in the ledgers after the last transaction of a trading period has been entered and before the preparation of the Final Accounts.<\/p>\n

The Trial Balance shows the closing balances of each general ledger account on a periodic bases, so it is important to balance each ledger account correctly as these are the amounts that filter into the list of debit and credit columns in the Trial Balance. The debit and credit columns should be added up and the totals should be the same.<\/span><\/p>\n

Question: Rama & Co Trial Balance<\/span><\/b><\/p>\n

<\/a><\/b><\/div>\n

In order to correctly complete the trial balance, you will need to know your cost classification and you could also apply the acronym<\/b><\/p>\n

DEAD\/ CLIC<\/b><\/p>\n

D<\/b>ebit E<\/b>xpenses A<\/b>ssets D<\/b>rawings \/ C<\/b>redit L<\/b>iabilities I<\/b>ncome C<\/b>apital<\/p>\n

Answer: Rama & Co Trial Balance<\/b><\/p>\n

<\/a><\/div>\n

\u00a0<\/b><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

TRIAL BALANCE \u00a0 The Trial Balance is used to check the arithmetical accuracy of the accounting entries in the ledgers after the last transaction of a trading period has been entered and before the preparation of the Final Accounts. 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