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Which of the following describes a trial balance?

Accounts - Principles of Accounts
WAEC 2015

Which of the following describes a trial balance?

  • A. It is a special account
  • B. It is a list of balances in the books
  • C. It reveals the financial position of a business
  • D. It shows all the entries in the books of a business
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Correct Answer: Option B
Explanation

A trial balance is a bookkeeping or accounting report that lists the balances in each of an organization's general ledger accounts.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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Post UTME Past Questions Agent