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Understanding Trial Balance Errors is a document available to read on EtoBox.

What is Understanding Trial Balance Errors about?

Trial balance is a list of all ledger accounts and their debit/credit balances on a specific date. It serves as a link between the books of accounts and the financial statements. The total of debit balances must equal the total of credit balances. If they do not match, there is an error. Errors can be rectified by locating the source and making appropriate correcting journal entries before or after the trial balance is prepared.

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