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What is TRIAL BALANCE
This statement is a listing on a certain date which demonstrates all accounts and their balances. This generally happen at the end of the month however it could be any time.
This isn't a formal financial statement.
* Although the credits and debits equal, there could still be errors. Check carefully to see that you have used correct amounts.
For each account you should find a balance. This is known as Footing. For every account, add the debits together, and then add credits. Subtract two amounts and list difference on same line and side as the balance. Use a pencil (pencil footings).
How do you do journal entries for an item bought on credit and then later returned and the total selling price was 4,275.
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Purpose To assess your ability to: •apply REA ontology concepts to an organization •prepare diagrams for the identification of the flow of data through an organization
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