What is the meaning of Trial Blance?
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Answer Posted / taxarena
A Trial Balance is a list of revenue and capital accounts
contained in the ledger of a business. This list will
contain the name and balance of all the accounts in such
ledger. These accounts in ledger will hold either a debit
balance or a credit balance. The debit balances will be
listed in the debit column of the trial balance and the
credit 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. In India, trial
balance depict the such balances as on 31st March i.e. the
last day of financial year.
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