Trial balance defined

Trial balance is defined as the summary of all debit and credit balances at the end of an accounting period that (1) shows if the general ledger is in the balance (total debits equal total credits) before making closing entries, (2) serves as a worksheet for making closing entries, and (3) provides the basis for making draft financial statements.

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Depending on the Data Management System, the next step upon completion of running the accounts receivable statements the AR Clerk should have the option to run the trial balance.  The trial balance is a valuable tool for the Account Receivable Clerk. The trial balance is also defined as the summary of all credits and debits that occurred during a specific period.  If possible store a copy of the trial balance and copies of the paper generated statements in a safe area for record-keeping and as a means of reference.  If the organization is paperless, consider scanning and storing the trial balance and statements on the network as an example of options.  Other examples are Google Drive, ShareIt and DropBox.