trial balance

American  

noun

Bookkeeping.

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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Etymology

Origin of trial balance

First recorded in 1830–40

Example Sentences

"I have made out a trial balance and statement, sir," I replied.

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

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.

From Studies in the Poetry of Italy, I. Roman by Miller, Frank Justus

This is as if a merchant should never balance his books, or, taking a trial balance, should be heedless of the result.

From Sunday-School Success A Book of Practical Methods for Sunday-School Teachers and Officers by Wells, Amos R.

A trial balance, from gross figures, had been drawn off, so that the President was able to report with reasonable exactitude on the condition of the company.

From White Ashes by Kennedy, Sidney R. (Sidney Robinson)

Please don't make yourself a continuous trial balance all the time.

From The Sagebrusher A Story of the West by Hough, Emerson