The trial balance is a working document used by accountants as the basis to prepare financial statements. The purpose is to ensure that for every debit listed there is a corresponding credit recorded, shares Accounting-S... More »

A post-closing trial balance is a listing of general ledger account balances after the closing entries for an accounting period have been entered, according to Accounting Coach. This listing includes only balance sheet a... More »

A post-closing trial balance includes information such as account names, debits, credits, assets, liabilities and equities. It is virtually the same as all the other trial balances in the accounting cycle. More »

The five accounting cycles are source documents, journals, ledger (T-accounts), trial balance and financial statements. This cycle of action is appropriate for any business, according to Accounting Basics for Students. More »

To prepare a post-closing trial balance sheet, transfer the totals from the ledger accounts onto a spreadsheet with a column for account names, debits and credits, according to MyAccountingCourse.com. Only balance sheet ... More »

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A post-closing trial balance is a listing of general ledger account balances after the closing entries for an accounting period have been entered, according to Accounting Coach. This listing includes only balance sheet a... More »

A trial balance is used to check the accuracy of all ledger accounts normally at the end of an accounting period; the worksheet divides a company's accounts into credit and debits in an easy to read format. The balance s... More »