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what is trail balance ?
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Answer Posted / prakash kumar
A trial balance is a list of all the nominal ledger
(general ledger) accounts contained in the ledger of a
business. This list will contain the name of the nominal
ledger account and the value of that nominal ledger
account. The value of the nominal ledger will hold either a
debit balance value or a credit value balance. The debit
balance values will be listed in the debit column of the
trial balance and the credit value balance will be listed
in the credit column. The profit and loss statement and
balance sheet and other financial reports can then be
produced using the ledger accounts listed on the trial
balance.
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