A trial balance shows
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A trial balance includes a list of all general ledger account totals. Each account should include an account number, description of the account, and its final debit/credit balance.
Explanation:
A trial balance is a list of all the general ledger accounts (both revenue and capital) contained in the ledger of a business. This list will contain the name of each nominal ledger account and the value of that nominal ledger balance. Each nominal ledger account will hold either a debit balance or a credit balance.
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