Question :

A trial balance is a ________


A) Ledger
B) Journal
C) Account
D) List

Answer : D

Description :


Trial balance is a list of ledger accounts balances, showing debit balances and credit balances, separately on a certain date. Trial balance is only a statement not an account. Every transaction has equal debit and credit aspects so that the trial balance possesses equal debit and credit balances. Preparing trial balances periodically will help you to fix errors as soon as it happens.


Related Questions - 1


Collection of ledgers of same nature is called


A) Vouchers
B) Asset
C) Group
D) None of these

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Related Questions - 2


Which of the following is used for voucher entry?


A) Ledger Account
B) Groups
C) Sub-Groups
D) Depends on number of companies

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Related Questions - 3


Employee salary details are shown in


A) Attendance sheet
B) Gratuity papers
C) Exact reports
D) Payroll

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Related Questions - 4


Vouchers can be displayed in


A) Accounts info
B) Day book
C) Inventory info
D) Ledger

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Related Questions - 5


Which of the following is not a disadvantage of introducing computerized accounting system


A) Possible demotivation through reundance
B) High expenditure on set up
C) Saving made on labour cost
D) Required staff training

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