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Played 21 %Accuracy 90 Average time 00:53
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About this activity

Identify balances by column

Created by

Jane Lowson
Jane Lowson
United Kingdom

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Trial Balance: Debit or Credit
 

Trial Balance: Debit or CreditOnline version

Identify balances by column

by Jane Lowson
1

The order of listing in a trial balance must be alphabetical.

2

If a company posts incorrectly, the trial balance will still balance.

3

Credit balances are shown in the credit column of the trial balance.

4

A trial balance proves that all transactions are recorded in the correct period.

5

The total of the debit column should equal the total of the credit column.

6

A trial balance lists all general ledger account balances.

7

It helps verify that postings from the ledger are arithmetically correct after posting.

8

An account with a zero balance must appear in the trial balance to confirm zero activity.

9

Debit balances are shown in the debit column of the trial balance.

10

A trial balance includes only revenue and expense accounts.

 
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