trial balance

American  

noun

Bookkeeping.

• trial balances
  plural

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

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trial balance British  

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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Other Word Forms

Noun Inflected Forms

• trial balances
  plural

Etymology

Origin of trial balance

First recorded in 1830–40

Example Sentences

See Examples For:

trial balance

I hung my head with shame while he glanced over the trial balance, which, according to my father's system, included the balance sheet.

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic

I even thought I comprehended the nature of Mr. Whippleton's sudden illness when I showed him my trial balance.

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic

It should be observed, however, that the test supplied by the trial balance is a purely mechanical one, and does not prove the absolute accuracy of the ledger as 227 a record of transactions.

From Encyclopaedia Britannica, 11th Edition, Volume 4, Slice 2 "Bohemia" to "Borgia, Francis" by Various

This was not a matter of trial balance.

From Stubble by George Looms

I made out a trial balance for the business of the last six months.

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic