trial balance

noun

Bookkeeping.

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

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

Word History and Origins

Origin of trial balance¹

First recorded in 1830–40

Example Sentences

The Batavian Republic now could make up a little trial balance.

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The quarterly review will then be indeed his trial balance.

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These influences cannot yet be weighed and known—not until account has been taken of all the factors in the world's life problem, the grand totals cast up and the trial balance made.

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The entries appearing therein are such as would be necessary to prepare the trading and profit and loss accounts from the trial balance shown above, and to bring the capital account up to date.

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An ordinary merchant's accountant will, if need be, work a week to correct in his trial balance the variation of a cent.

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