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.
DEFINITION of 'Trial Balance'. A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns. A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure the entries in a company's bookkeeping system are mathematically correct. Next Up.