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PPT - Trial balance Notes | Study Principles and Practice of Accounting - CA Foundation

Document Description: PPT - Trial balance for CA Foundation 2022 is part of Principles and Practice of Accounting preparation. The notes and questions for PPT - Trial balance have been prepared according to the CA Foundation exam syllabus. Information about PPT - Trial balance covers topics like and PPT - Trial balance Example, for CA Foundation 2022 Exam. Find important definitions, questions, notes, meanings, examples, exercises and tests below for PPT - Trial balance.

Introduction of PPT - Trial balance in English is available as part of our Principles and Practice of Accounting for CA Foundation & PPT - Trial balance in Hindi for Principles and Practice of Accounting course. Download more important topics related with notes, lectures and mock test series for CA Foundation Exam by signing up for free. CA Foundation: PPT - Trial balance Notes | Study Principles and Practice of Accounting - CA Foundation
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 Page 1


CPT Chapter2, Unit-3 Fundamentals of 
Accountancy  
CA.S.K.Chhabra 
Page 2


CPT Chapter2, Unit-3 Fundamentals of 
Accountancy  
CA.S.K.Chhabra 
What is a  
Trial balance? 
It is a Statement prepared to 
ensure the arithmetical accuracy 
of all the accounts before the 
preparation of the financial 
statements 
Page 3


CPT Chapter2, Unit-3 Fundamentals of 
Accountancy  
CA.S.K.Chhabra 
What is a  
Trial balance? 
It is a Statement prepared to 
ensure the arithmetical accuracy 
of all the accounts before the 
preparation of the financial 
statements 
Total 
method 
Balance 
method 
Total and 
balance 
method 
Page 4


CPT Chapter2, Unit-3 Fundamentals of 
Accountancy  
CA.S.K.Chhabra 
What is a  
Trial balance? 
It is a Statement prepared to 
ensure the arithmetical accuracy 
of all the accounts before the 
preparation of the financial 
statements 
Total 
method 
Balance 
method 
Total and 
balance 
method 
Under this method, 
every ledger account 
is totaled and the 
total amount of both 
debit side and credit 
side is transferred to 
Trial balance 
Page 5


CPT Chapter2, Unit-3 Fundamentals of 
Accountancy  
CA.S.K.Chhabra 
What is a  
Trial balance? 
It is a Statement prepared to 
ensure the arithmetical accuracy 
of all the accounts before the 
preparation of the financial 
statements 
Total 
method 
Balance 
method 
Total and 
balance 
method 
Under this method, 
every ledger account 
is totaled and the 
total amount of both 
debit side and credit 
side is transferred to 
Trial balance 
Under this method 
Every ledger account 
is balanced and 
these balances only 
are carried forward 
to the trial balance 
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