What is Trial Balance..??
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A trial balance is a list of all the general ledger accounts 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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Here is your answer
A trial balance is a list of all the general ledger accounts contained in the ledger of a business.
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