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A Trial balance is a listing of the general ledger accounts along with the dollar balances contained therein.
What is trial balance in accounting?
A trial balance is a financial report showing the closing balances of all accounts in the general ledger at a point in time. Creating an attempt balance is the first step in closing the books at the end of an accounting period.
Why is balance important?
Trial balances are won't to prepare balance sheets and other financial statements and are an important document for auditors. an attempt balance is done to check that the debit and credit column totals of the general ledger accounts match each other, which helps spot any accounting errors.
Why balance is used?
The main purpose of a trial balance is to ensure that the list of credit and debit entries in a general ledger are mathematically correct.
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