The General Ledger and Trial Balance
Principles of Accounts · Secondary 3 · Recording Transactions and the Accounting Cycle · 2.º Período

The General Ledger and Trial Balance

This topic covers the posting of journal entries to the general ledger and the balancing of accounts. Students will extract a trial balance to check the arithmetical accuracy of the ledgers.

MOE Syllabus OutcomesMOE POA Syllabus 7087, Section 5.1MOE POA Syllabus 7087, Section 5.2

About This Topic

This topic covers the posting of journal entries to the general ledger and the balancing of accounts. Students will extract a trial balance to check the arithmetical accuracy of the ledgers.

Key Questions

  1. How are totals from special journals posted to the ledger?
  2. What does the balance of a ledger account represent?
  3. What are the limitations of a trial balance?

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