The Trial Balance

When all the accounts are balanced a trial balance can be prepared to prove the arithmetic accuracy of the double entry and balancing. Type in the figure for each account in the correct column of the Trial Balance. Check totals to see if you are correct.


Account DEBIT CREDIT
Bank Account
Capital Account
 
     
DR CR
Date Details Amount Date Details Amount
January 10 Capital Account 60000 January 31 Balance c/d 60000
    60000     60000
February 1 Balance b/d 60000      


DR CR
Date Details Amount Date Details Amount
January 31 Balance c/d 60000 January 10 Bank Account 60000
    60000     60000
      February 1 Balance b/d 60000



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