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www.reference.com/article/trial-balance-used-b902db1f66d4133

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 col...

www.reference.com/article/purpose-trial-balance-3ea7a32ee82882c9

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-Simplified. If the totals do not balance, an invest...

www.reference.com/article/post-closing-trial-balance-c9b44db84549bd1b

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 accounts. Income accounts are not listed because th...

www.reference.com/article/should-post-closing-trial-balance-contain-53b6716d1b95b0fe

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.

www.reference.com/article/prepare-trial-balance-sheet-276144380da87ac9

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 account names, and enter the account balances appro...

www.reference.com/article/prepare-post-closing-trial-balance-92566602c6e760dd

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 items appear under the account names column, liste...

www.reference.com/article/difference-between-pre-trial-trial-283eac172bdfa68c

Pre-trial proceedings occur before a criminal trial and differ depending on whether the offense is categorized as a misdemeanor or a felony, reports the American Bar Association. The proceedings vary by state.