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 »

The initial step for preparing a trial balance sheet involves listing all the accounts that have balances in the general ledger, as Accounting Coach states. Next, create the debit and credit columns to the right of the a... More »

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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 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 »

"Miscellaneous expense" is a general ledger account used for small expenses not recorded in other accounts, according to the accounting dictionary on Simplestudies. Accounting Coach notes that it is generally better to s... More »