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Friday, December 12, 2014

Trial Balance Example

Trial balance is the list of balances of ledger accounts. It is prepared for knowing mathematically accuracy in the books of accounts. For your understanding, today, we are presenting a simple trial balance example in-which we are showing different accounts in ledger on this basis of we have made trial balance.

Following are the cash book and other ledger accounts, make trial balance on the basis of its balances.









If any account's balance b/d in credit side, it means it has credit balance. If any account's balance b/d in debit side, then account has debit balance. Now, we will show in the trial balance. 


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