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The trial balance is an accounting listing that shows the beginning and ending balances for all accounts included in the set of books. This worksheet format makes it possible to evaluate whether or not the total debits for the period cited are in balance with the total number of credits generated for the same period.
In this Post, Iâll introduce the most basic and simple of the statements -The Trial Balance. The Trial Balance is a listing of all General Ledger (GL) Accounts and their balances at any given time in order of GL Account Number.