Trial Balance shows the total closing balanced amounts of all the ledger accounts for the specific period i.e. for a month, for a quarter, for a six month, and for a whole year. it is the end of the accounting process. In the double-entry accounting system, there is always the same amount of Credit corresponding to every Debit. so, the total of the trial balance always is equal if not then there is an error in the posting of the transactions.
In a manual system of accounting:-
An accountant needs to prepare the trial balance. He matched the Debit balance amounts with Credit balance amounts. If they agree it means that the trial balance has no error of omission, commission and etc.
Nowadays, in the computerized system of accounting:-
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Chapter No. 11 – Trial Balance – USHA Publication Class +1 – Solution
Question wise solution of the all Questions of Chapter No. 11 – Trial Balance – USHA Publication Class +1 – Solutions are shown below: –