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Accounting

Trial Balance

Definition
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What is Trial Balance?

Trial Balance is a statement showing the closing balances of all ledger accounts as on a specific date, arranged in debit and credit columns. It verifies the mathematical accuracy of bookkeeping by ensuring total debits equal total credits. Trial Balance serves as the foundation for preparing financial statements like Balance Sheet and Profit & Loss Account. In Tally, trial balance can be viewed anytime with drill-down capability to underlying transactions.

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