General Ledger Trial Balance Sheet
The trial balance sheet report will summarize all
activity through a certain date.
This type of report originally was designed to make sure that all the
credits and debits equaled. In
a double entry accounting system both debits and credits must equal at all
times to be balanced. Hence the
name for the report.
You can generate a
trial balance report based on accrual basis or cash basis.
Cash basis accounting refers to the fact that a transaction is
recorded at the point of cash disbursement or receipt.
While accrual basis accounting is based on the actual recognition of
the transaction can happen before the cash is disbursed or receipt.
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