Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 23 - No. 21)
What are the steps in preparing and checking a trial balance?
Add up the debit and credit balance and match the total.
Balance the cash book and all the ledger accounts at the end of the accounting period.
Check the addition of the trial balance and then again from top to bottom.
If the two-column totals are equal, then investigate the possible errors.
Explanation
These are some of the important steps to prepare and check a trial balance.
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