Linked from

The 8 pages that link to Trial balance, each with the reason it gives.

• Double-entry bookkeepingRelated: It tests the arithmetic equality produced by the system, though not every error.

• AccountingBroader topic: It checks the ledger’s arithmetic before financial statements are prepared.

• General ledgerRelated: It summarizes ledger balances and helps detect certain posting errors.

• Balance sheetRelated: It is commonly used to assemble and verify balance-sheet amounts.

• Accounting equationRelated: It tests the bookkeeping entries that preserve the equation.

• Luca PacioliBroader topic: Pacioli’s account of bookkeeping included balancing ledger totals as a check.

• Financial accountingRelated: It helps identify bookkeeping imbalances before statements are assembled.

• BookkeepingRelated: It helps detect certain posting errors before financial statements are prepared.