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Bible Dictionaries
Trial Balance
Webster's Dictionary
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The testing of a ledger to discover whether the debits and credits balance, by finding whether the sum of the personal credits increased by the difference between the debit and credit sums in the merchandise and other impersonal accounts equals the sum of personal debits. The equality would not show that the items were all correctly posted.
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Text Courtesy of BibleSupport.com. Used by Permission.
These files are public domain.
Text Courtesy of BibleSupport.com. Used by Permission.
Bibliography Information
Webster, Noah. Entry for 'Trial Balance'. Noah Webster's American Dictionary. https://www.studylight.org/dictionaries/eng/web/t/trial-balance.html. 1828.
Webster, Noah. Entry for 'Trial Balance'. Noah Webster's American Dictionary. https://www.studylight.org/dictionaries/eng/web/t/trial-balance.html. 1828.
