Accounting Flowchart Example

How to Prepare a Trial Balance from the General Ledger

The General Ledger and Trial Balance are closely connected. But how do you get from one to the other? In this video, I explain how balances flow from the General Ledger into the Trial Balance. You'll see how each account balance is transferred, why debit balances go on the left and credit balances go on the right, and how the Trial Balance ...

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