Errors Not Affecting Trial Balance Agreement

  • Margaret Nicholson


A trial balance is usually drawn up periodically to ascertain the arithmetical accuracy of the book-keeping. All the items recorded in the accounts at the debit side should equal, in total, all the items recorded on the credit side. When the two columns of the trial balance agree, they are said to ‘strike a balance’, and this is recognised to be a good indication that the book-keeping has been methodically carried out.


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Copyright information

© Margaret Nicholson 1989

Authors and Affiliations

  • Margaret Nicholson

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