Accounting Examples
Accounting Examples - Trial Balance


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Trial Balance

The Trial Balance, which can be taken at any point in time, lists all ledger accounts and their balances and is used to prove the equality of debits and credits. Assets are listed first followed by liabilities and then owner's equity. Debit balances are listed in the left column and credit balances in the right column.

The trial balance proves that the accounts balance, but it does ensure that all transactions were entered or entered into the proper accounts. Below is an example of a Trial Balance.

Your Business Name

Trial Balance

June 31, 20XX





Accounts Receivable




Prepaid Rent




Accounts Payable


Owner, Capital


Owner, Drawing




Salary Expense


Misc. Expense





A trial balance is an internal document used only by company employees; it is not meant to be available to persons outside the company.

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Most popular books for Financial Statements

Reading Financial Reports For Dummies

Reading Financial Reports For Dummies

Paperback: 384 pages

Publisher: For Dummies (December 13, 2004)

Minding Her Own Business: The Self-Employed Woman’s Essential Guide to Taxes and Financial Records

Minding Her Own Business: The Self-Employed Woman’s Essential Guide to Taxes and Financial Records

Paperback: 239 pages

Publisher: Sphinx Publishing Inc; 4th Updated edition (January 1, 2005)



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