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 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 »

An accounting balance sheet is a financial statement that reveals the financial position of a company at the end of a specified period, usually the last day of an accounting period. A standard accounting balance sheet ha... More »

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A general ledger is a type of accounting document that includes all of the financial records for a company, often consisting of additional documents to track credits and debits on individual accounts as well as monitor a... 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 »

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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