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www.reference.com/business-finance/trial-balance-used-b902...

Why Is a Trial Balance Used? 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 sheet's aim is to equate the numbers in the two columns until both sections are equal, ensuring ...

www.investopedia.com/terms/t/trial_balance.asp

A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal. A company prepares a trial balance ...

www.accountingcoach.com/blog/what-is-a-trial-balance

A trial balance is a bookkeeping or accounting report that lists the balances in each of an organization's general ledger accounts. (Often the accounts with zero balances will not be listed.) The debit balance amounts are listed in a column with the heading "Debit balances" and the credit balance ...

en.wikipedia.org/wiki/Trial_balance

The trial balance is usually prepared by a bookkeeper or accountant who has used daybooks to record financial transactions and then post them to the nominal ledgers and personal ledger accounts. The trial balance is a part of the double-entry bookkeeping system and uses the classic 'T' account format for presenting values.

www.accountingtools.com/articles/what-is-the-purpose-of-a...

The purpose of a trial balance is to ensure that all entries made into an organization's general ledger are properly balanced. A trial balance lists the ending balance in each general ledger account.The total dollar amount of the debits and credits in each accounting entry are supposed to match.

www.answers.com/Q/Why_is_trial_balance_used

A trial balance is a list of all accounts of a business. You will use the current balance from each ledger and make sure it is under it's normal balance heading (debit/credit) …. All it does it ...

content.moneyinstructor.com/1499/trialbalance.html

TRIAL BALANCE. A trial balance is a list and total of all the debit and credit accounts for an entity for a given period – usually a month. The format of the trial balance is a two-column schedule with all the debit balances listed in one column and all the credit balances listed in the other.

www.futureaccountant.com/final-accounts-financial...

Why is a Trial Balance prepared? The trial balance is prepared to check, verify or ensure the arithmetical accuracy of accounting. Though not a conclusive proof, the agreement of the trial balance is a prima facie evidence of the absence of mathematical errors. This is the most important purpose for which the trial balance is prepared.

www.futureaccountant.com/.../study-notes/trial-balance.php

Trial Balance Agrees (Or) Trial Balance is Tallied . Whatever may be method we use for preparing the trial balance, if the total of the debit column and the credit column are the same we say that the trial balance is tallied or the trial balance agrees.

accounting-simplified.com/trial-balance.html

Trial Balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements. It is usually prepared at the end of an accounting period to assist in the drafting of financial statements. Ledger balances are segregated into debit balances and credit balances.