THE TRIAL I', A LANCE. (J89 



4th. Take tin- I ::ul, from the beginning of the same, examine 



tin.- addition aii'l stihtrai-tionof every account, and if then- be a nv accounts 



which have been balanced and carried forward to a new paife. > \vli.-tlirr 



amount lias been transferred; and finally, see whether or not 



:er amount is entered in the proper column on the Trial Balance. 



~>th. See \vla-ther or not any mistakes have been made in addition, or 



: Ty'ini: forward the totals on the Journal. 



Gth and last. Kxamine the posting for the entire month from the be- 



inir whether or not the proper amounts have been posted to 



pr..|.cr side of the Ledger. In thus examining the posting, it is well 



beck oti' in the Ledger, with a hard lead pencil, the items as soon as 



found to be correct. 



If the error is not found after the foregoing "programme" has been 

 exh there is no other recourse but to go over it again and again 



until the error is found. It sometimes occurs that a book-keeper will 



r an error several times before discovering it. 



299. The Trial Balance is simply a copy of the accounts in the Ledger. 



side of an account be the larger, find the difference between 



th" two sides, and enter it in the left hand or debit column on the Trial 



Balance ; and if th side of an account be the larger, tind the 



rence between the two sides, and enter it in the right hand or credit, 



:iin on the Trial Balance. As the Trial Balance is neither more nor 



i'lan ni'-relv a copy of the Ledger, in the debit column there must be 



.iii-_C but Resources and Loss vs. and in th3 credit column noth; 



:id (Jains. See 41 ami 42.) 



ttOO. The monthly Trial Balance is taken simply to ascertain whether 

 btlan- Fore, all that is n -ee^ary at the end of 



.ith prior to the time when the books are closed, will ! merely 

 the Trial Halancc, >iii'-,- it is a \v,. 'iine to 



all the account 3 for this f'.rin. 



1'iire the b..<k-keeper to write on the Trial 1 



>\' all the accouii' 11 as the ani'ints. belies iu_f th.it by so 



r cann.it Conceal any " \\;iy-> that aiv dark and trie 



at mistake, for if a booh is dis- 



1," th-- most complete Trial Balance that ever wai 

 bibil th 

 SIOI. At the end of the \ /" /*.-/,> arc. closed, the bo<>k- 



r hix l ( ,.ks b:danee b\ a Trial I'.alance 



in figures; and after the honks have bmi elos.-d he tai d Dalai; 



as well a^ the amounts. So a Trial 



