Trial Balance

Under the double-entry system every transaction has equal debit and credit effects, so the totals of all debit balances and all credit balances in the ledger should agree. The trial balance is prepared after posting journal entries to the ledger and balancing each account.

Its purposes are to check the arithmetical accuracy of posting, to provide a summary of balances for preparing final accounts, and to help locate errors.

Agreement of the trial balance does not prove the books are free of errors. Errors that do not affect agreement include:

• Errors of omission: a transaction not recorded at all.
• Errors of commission: posting to the wrong account of the same class.
• Errors of principle: treating capital expenditure as revenue expenditure.
• Compensating errors: two errors that cancel each other.
• Errors of original entry: a wrong amount recorded in the journal.

When the trial balance does not agree, the difference is temporarily placed in a suspense account until the errors are found and corrected. Banks produce a daily trial balance from the core banking system.

दोहोरो लेखा प्रणालीमा प्रत्येक कारोबारको डेबिट र क्रेडिट असर बराबर हुने भएकाले खाताका सबै डेबिट र क्रेडिट बाँकीको योग मिल्नुपर्छ। जर्नल प्रविष्टि खातामा खतौनी गरी बाँकी निकालेपछि परीक्षण सन्तुलन बनाइन्छ।

उद्देश्य: खतौनीको गणितीय शुद्धता जाँच्ने, अन्तिम हिसाब तयार गर्न सारांश दिने र त्रुटि पत्ता लगाउन सहयोग गर्ने।

परीक्षण सन्तुलन मिल्दैमा त्रुटिरहित भन्ने हुँदैन: छुट त्रुटि, गलत खाता त्रुटि, सैद्धान्तिक त्रुटि, क्षतिपूरक त्रुटि र मूल प्रविष्टिको त्रुटिले सन्तुलनमा असर गर्दैनन्। नमिलेमा फरक रकम अस्थायी रूपमा अनिश्चित (suspense) खातामा राखिन्छ।