trial balance


nounBookkeeping.
  1. a statement of all the open debit and credit items, made preliminary to balancing a double-entry ledger.

Origin of trial balance

1
First recorded in 1830–40

Words Nearby trial balance

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How to use trial balance in a sentence

British Dictionary definitions for trial balance

trial balance

noun
  1. accounting a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality

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