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Trail balance
1.
BY PUJA JENA
(14MFC008) PRITISHA PRIYADARSHINI (14MFC016) INSHA KANUNGO (14MFC024) LALIT PRASAD PATRA (14MFC032) MILAN SARANGI (14MFC040)
2.
The Trial Balance
is a statement of ledger account which balances as on a particular instance.
3.
To check the
arithmetical accuracy. To check if , Debits = Credits.
4.
Generally prepared at
the end of the year. Theoretically it can be prepared as and when needed.
5.
Balance Method Total
Method Balance Totals Method
6.
Errors can be
classified into: - Errors that are not disclosed by Trial Balance. - Errors that are disclosed by Trial Balance.
7.
Errors of Omission
Errors of Commission Errors of Principle Compensating Errors Errors of Original Entry Errors of Complete Reversal
8.
Errors of calculation
Posting to wrong side of an account Errors in amounts Recording half an entry
9.
Correcting Errors Suspense
Account
10.
Computerized Packages introduced
Tally- Most basic SAP- Most Detailed
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