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In addition to error detection, the trial balance is prepared to make the necessary adjusting entries to the general ledger. The accounts reflected on a trial balance are related to all major accounting items, including assets, liabilities, equity, revenues, expenses, gains, and losses. A report that lists the balances of all the company’s general ledger […]

In addition to error detection, the trial balance is prepared to make the necessary adjusting entries to the general ledger. The accounts reflected on a trial balance are related to all major accounting items, including assets, liabilities, equity, revenues, expenses, gains, and losses. A report that lists the balances of all the company’s general ledger

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