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A statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.
- ‘There were no computer records for anything past the end of October, and the end of that month was also the last time that a full trial balance print-out had been made and filed as part of council records.’
- ‘This could put the trial balance out, which should never happen.’
- ‘The columnar trial balance form was similar to today's work sheet in that a trial balance was extended to various columns such as a balance sheet column and, in time, ‘the inclusion of a profit-and-loss column’.’
- ‘I could input customers and vendors, create invoices and orders, and print basic reports, including trial balance, income statement and balance sheet.’
- ‘Also, client trial balances can be directly imported while maintaining the client's coding structure.’
- ‘However, there seem to be no trial balances of the whole system, nor balance sheets.’
- ‘In the great bulk of cases a trial balance was patently impossible, as most of the impersonal accounts are not ruled off, and the work abounds in arithmetical slips and other blemishes.’
- ‘It facilitated the accuracy of the account books by periodically balancing the books and extracting a trial balance, and it also permitted profit determination.’
- ‘Drill down from the trial balance or any account to view source documents, double entries and allocations in every ledger.’
- ‘That is, the initial trial balance was extended to succeeding columns designated: inventory, business accounts, stock, and financial statement.’
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