The testing of a ledger to discover whether the debits and credits balance, by finding whether the sum of the personal credits increased by the difference between the debit and credit sums in the merchandise and other impersonal accounts equals the sum of personal debits. The equality would not show that the items were all correctly posted.
Webster's Revised Unabridged Dictionary
| APA | Webster's. (2011). trial balance. Retrieved September 24, 2026, from http://smartdefine.org/trial_balance/definitions/2074457 |
| Chicago | Webster's. 2011. "trial balance" http://smartdefine.org/trial_balance/definitions/2074457 (accessed September 24, 2026). |
| Harvard | Webster's 2011, trial balance, Smart Define, viewed 24 September, 2026, <http://smartdefine.org/trial_balance/definitions/2074457>. |
| MLA | Webster's. "trial balance" 28 May 2011. Web. 24 September 2026. <http://smartdefine.org/trial_balance/definitions/2074457> |