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Which of the following describe trial balance?

Accounts - Principles of Accounts
JAMB 2025

Which of the following describe trial balance?

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

A trial balance is a list of all general ledger accounts, showing each account’s name and balance. Each balance is either a debit or a credit.

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WAEC Past Questions, Objective & Theory, Study 100% offline, Download app now - 127076
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Post UTME Past Questions Agent
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
WAEC offline past questions - with all answers and explanations in one app - Download for free
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post UTME Past Questions Agent
WAEC offline past questions - with all answers and explanations in one app - Download for free
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts