Subjects / LC Accounting / Financial Accounting

The trial balance

Extract a trial balance from ledger balances and know which errors it does and does not reveal.

5th Year6th Year HigherOrdinary

Helps to know first: Double entry and books of first entry

16practice questions

Fill the gaps: 2 · Match the pairs: 1 · Multiple choice: 7 · Select all that apply: 2 · Numeric answer: 2 · Short answer: 1 · Written answer (self/teacher assessed): 1

Each question has up to three hints, a worked explanation, and is tracked in your progress and review plan.

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Select all that apply

Which of these balances appear on the DEBIT side of a trial balance? Select all that apply.

Select all that apply. ACapital BBank overdraft CCarriage inwards DSales EDrawings FDebtors (trade receivables)

Hint 1

Debit balances are assets, expenses and drawings.

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