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 following adjusted trial balance was prepared after posting the adjusting entries of Company A to its general ledger and calculating new account balances: The totals of an adjusted trial balance must be equal. Any difference indicates that there is some error in the journal entries or in the ledger or in the calculations. The next step of accounting cycle is the preparation of closing entries.