First look at the trial balance

Started 6 days ago

Session:
First look at the trial balance
Primary topic:
Trial balance
Level:
Core
Mastery:
Developing62%

Also covered: Financial statements

Conversation

You

If my trial balance balances, am I done?

StudyPath

No — and that is a favourite exam question. Six error types leave a trial balance in balance: omission, commission, principle, original entry, complete reversal, and compensating errors. A balanced trial balance proves arithmetic, not accuracy.

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