Trial Balance ek statement hai jisme saare ledger accounts de closing balances ikatthe likhe jande hain — Debit balances ek column wich, Credit balances doosre column wich.
Iska purpose hai check karna ki Total Debit = Total Credit — matlab Double Entry sahi tarah follow hoyi ki nahi.
| Account | Debit (₹) | Credit (₹) |
|---|---|---|
| Cash A/c | 2,54,000 | |
| Furniture A/c | 25,000 | |
| Computer A/c | 80,000 | |
| Rent A/c | 15,000 | |
| Salary A/c | 40,000 | |
| Drawings A/c | 8,000 | |
| Capital A/c | 3,00,000 | |
| Ravi Traders A/c | 50,000 | |
| Fees A/c | 17,000 | |
| Commission A/c | 5,000 | |
| Total | 3,72,000 | 3,72,000 |