Hi Guys

This is Ravi Verma, In this article, I will tell you about Trail balance.

let’s start,

Trail balance is a book in which posting of all ledgers is done.
The amount of debit and credit of any business in which there is a ledger is written in the trial balance and the closing amount is calculated.

Method of Calculation of Trial Balance

There are two methods of calculation of trial balance.

1. Total method.
2. Balancing method.