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Accountancy - Definition of trial balance | 11th Accountancy : Chapter 5 : Trial Balance

Chapter: 11th Accountancy : Chapter 5 : Trial Balance

Definition of trial balance

Definition of trial balance - by - J.R. Batliboi

Definition of trial balance

“A trial balance is a statement, prepared with the debit and credit balances of the ledger accounts to test the arithmetical accuracy of the books”.- J.R. Batliboi

 

 

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11th Accountancy : Chapter 5 : Trial Balance : Definition of trial balance | Accountancy


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