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.
1 Ledger balances are posted into the trial balance. 2  Trial Balance is cast and errors are identified. 3  Suspense account is created to agree the trial balance totals temporarily until corrections are accounted for.  Errors identified earlier are rectified by posting corrective entries.