Trial balancing

Trial balancing
  A list of account balances; all accounts with debit balances are totalled separately from accounts with credit balances. The two totals should be equal. Trial balances are taken as a partial check of the arithmetic accuracy of the entries previously made. Trial balances can be made at the end of accounting periods, that is at the end of each month and at the end of the year.

International financial encyclopaedia . 2014.

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