FlexiHisab — Online Accounts & Reports
ACCOUNTING GUIDE

What Is a Trial Balance?

A Trial Balance lists ledger account balances and checks whether total debits equal total credits.

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01

What it verifies

Equality confirms the journal is arithmetically balanced, not that every business decision is correct.

  • Debit total
  • Credit total
  • Difference
02

What comes next

Use ledgers, reconciliation and financial statements to investigate balances.

  • General Ledger
  • P&L
  • Balance Sheet
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