It lists down the balances of accounts
It lists down the balances of a balance sheet
It is a kind of financial statement
It is not a part of accounting cycle
✅ The correct answer is A.
Trial balance It lists down the balances of accounts. The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.
Trial balance It lists down the balances of accounts. The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.