what are the methords of preparation of trial balance?
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Top 2 Methods of Preparing Trial Balance (With Specimen)
Total Method: In this method, ledger accounts are not balanced. They are totaled. These totals are entered in the debit and credit columns. ...
Balance Method: Under this method, the closing balances of ledger accounts are tabulated in a separate statement. The brought down balances are brought to this statement.
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