Trial Balance Format is ruled sheet use for writing purpose. Trial Balance shows arithmetic accuracy of accounts. Trial balance may be classify into three types:

1. Trial Balance with Balances Format

2. Trial Balance with Totals Format

3. Trial Balance with Balances & Totals Format


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References

Mukharji, A., & Hanif, M. (2003). Financial Accounting (Vol. 1). New Delhi: Tata McGraw-Hill Publishing Co.

Narayanswami, R. (2008). Financial Accounting: A Managerial Perspective. (3rd, Ed.) New Delhi: Prentice Hall of India.

Ramchandran, N., & Kakani, R. K. (2007). Financial Accounting for Management. (2nd, Ed.) New Delhi: Tata McGraw Hill.

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