The medial collateral ligament (MCL or tibial collateral ligament) is one of the four major ligaments of the knee.It is on the medial (inner) side of the knee joint in humans and other primates.he medial collateral ligament (MCL or tibial collateral ligament) is one of the four major ligaments of the knee.
Trial Balance. If the journal entries are error-free and were posted properly to the general ledger, the total of all of the debit balances should equal the total of all of the credit balances. If the debits do not equal the credits, then an error has occurred somewhere in the process.
The Trial Balance must have a zero balance because it includes all financial accounts and their balances and in double entry accounting debits must always equal credits. The Trial Balance shows balances for each account BUT the point major point of the statement is to show that your books are in balance, meaning that your total debits equal your total credits.