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Home > Fundamentals of Accounting > Trial Balance

Trial Balance

A trial balance is like a bookkeeping worksheet the company prepares at the end of the financial year. Basically, it is an account that lists the closing balance of each account on the respective debit or credit side. One of the main objectives of the trial balance is to ensure that the total of all debits equals the total of all the credits. In this chapter, we will learn more about Trial Balance in detail.

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