Module 7: Trial balances and error detection
Building a trial balance and finding errors it can and cannot reveal.
1. Preparing a trial balance
List every account balance, total the debit and credit columns, and use the result to check your books.
About 8 minutes · 3 practice sets · Pro practice
2. Errors a trial balance cannot find
Omissions, wrong accounts, reversals, and duplicates all leave the trial balance in balance. Learn to spot them.
About 8 minutes · 7 practice sets · Pro practice
3. Finding trial-balance differences
Use the size of a difference — the amount, double the amount, or a multiple of 9 — to locate errors fast.
About 8 minutes · 4 practice sets · Pro practice
4. From unadjusted to adjusted trial balance
How adjusting entries change the trial balance, and why statements are prepared from the adjusted version.
About 8 minutes · 3 practice sets · Pro practice