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Trial balance
TRIAL BALANCE

Definition: A list of how much a business has in its accounts that is produced on a particular date to check that the business's double entry bookkeeping accounts do not have mistakes.
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* All six elements should be in.


1. Purposeful and necessary (see definition).

2. Current as at the time of compilation (connect to #3).

3. Figures transcribed or extracted are correct.

4. Items on list are complete from all sides (connect to #2).

5. Will have a total from 'adding and multiplying'.

6. Serves purpose(s), especially when appropriately made use of.
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See perfect BOOKKEEPING.
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See perfect BALANCE SHEET.

See perfect CREATIVE ACCOUNTING.

See perfect PROFIT AND LOSS ACCOUNT.

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