Practice Purpose Of Trial Balance (2.4.2) - Journal, Ledger, and Trial Balance
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Purpose of Trial Balance

Practice - Purpose of Trial Balance

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Practice Questions

Test your understanding with targeted questions

Question 1 Easy

What is a trial balance?

💡 Hint: Think about the purpose it serves in accounting.

Question 2 Easy

Why do accountants prepare a trial balance?

💡 Hint: Consider how it relates to debits and credits.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the purpose of a trial balance?

To prepare financial statements
To verify that total debits equal total credits
To record daily transactions

💡 Hint: Consider what purpose it serves within accounting.

Question 2

True or False: A trial balance can help detect errors in the accounting records.

True
False

💡 Hint: Think about how the accuracy of the trial balance reflects on the records.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

Create a trial balance for a small business with the following transactions: $4,000 Cash, $1,000 Accounts Receivable, $3,000 Accounts Payable, $2,000 Capital. What should the trial balance reflect?

💡 Hint: Break it down by account type and ensure both sides tally.

Challenge 2 Hard

If a business's trial balance totals $20,000 in debits but $18,000 in credits, what might this indicate, and what steps can you take?

💡 Hint: Think about reviewing each transaction recorded.

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Reference links

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