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What is the trial balance format in bookkeeping?
Bookkeeping Tips and News / By Numbers Pro

This is done after a pre-set period. For some businesses that might be a monthly thing, for some,
it will be quarterly.

Almost all will have an annual trial balance, and it’s not unusual for a business to run their books
so that there is a working trial balance monthly, quarterly, and annually.

This format involves pretty much a simple 2-column schedule. All the debit balances make up one
column while all the credit balances make up the other.

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