Trial Balance
Principles of Accounts · Secondary 3 · Preparation of Financial Statements · 4.º Período

Trial Balance

This topic focuses on the preparation of a trial balance to check the arithmetical accuracy of the ledger accounts. Students will understand the limitations of a trial balance.

MOE Syllabus OutcomesMOE POA Syllabus Section 9.1: Purpose of Trial BalanceMOE POA Syllabus Section 9.2: Preparation of Trial Balance

About This Topic

This topic focuses on the preparation of a trial balance to check the arithmetical accuracy of the ledger accounts. Students will understand the limitations of a trial balance.

Key Questions

  1. What is the purpose of a trial balance?
  2. How is a trial balance prepared?
  3. What errors are not revealed by a trial balance?

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