a trial balance is a. account
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A trial balance is a bookkeeping worksheet in which the balance of all ledgers are compiled into debit and credit account column totals that are equal. A company prepares a trial balance periodically, usually at the end of every reporting period.
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No...trial balance is not an account or it is a part of book keeping...it is just a statement prepared before final accounts to check the arithmeticalbaccuracy of the books of accounts...It is only a list of ledger accounts.......
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