The power of the double-entry accounting method centers around its self-checking nature, leading toward confidence that financial records of a business are complete and accurate. The trial balance is ...

A trial balance is a listing of a company's accounts and balances. This report may not be the most exciting output of a small business accounting system, but it gives the user a full glimpse of the ...

Closing the books on an accounting period is a lengthy and complex process. No matter how complex, it needs to start somewhere. For every company, big or small, it starts with a trial balance. This is ...

As computers became ubiquitous in accounting practices, the focus shifted from trial balance to write-up. Still, while not as popular with accountants as in its heyday, trial balance software ...