A Trial Balance is a statement of accounts which appears in the Ledger showing either the balances
or the total amounts of debit and credit items.
In this I will discuss the following topics
8.01 Meaning of a Trial Balance
8.02 Objectives or Utility of a Trial Balance
8.03 Limitations of Trial Balance
8.04 Methods of Preparing a Trial Balance
8.05 Preparation of the Trial Balance from Ledger Account Balances
8.06 Redrafting of a Trial Balance
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