How to do a trial Balance
|
Particulars
|
Amount Dr.
|
Amount Cr.
|
In the particulars column we will write all the name of the accounts and in the debit we will write the amount. On the debit we will write all the expenses, all assets and all losses and on the credit side we will write all incomes, all liabilities and all gains and profits. Meaning of Trial Balance T.B is a statement, prepared with the debit and credit balances of the ledger accounts to test the arithmetical accuracy of the books.