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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).
implication of applying aacounting concept wronly
You won a lottery which pays $10,000 per year for 10 years (at the end of each year). Assuming a discount rate of 8% calculate the present value of your expected winnings
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