KXI'LAXATION OF THK I.KDGER. 



81O. TRIAL BALANX-E. Taken Jan. l>t. 1883. 



739 



HI 1. Tliis is tin- Trial Balance with the names of the accounts, referred 



to in .'><>!. Tins kin<l <>t'a Trial Balance is a sufficient "Balance Sheet" (see 



; paragraph 309^ to satisfy any business man ; but as sucli a 



Trial r.al;in< < i> n-ipiii-,;.! only once a year, the book-keeper can wi-l! 



f'ni to span- thm- enough to make out for the firm a " iTearljr Statement " 



in tlic inaiiJH-r liT.-aftrr illust rat'-l, wliich cannot lirlp 1 nit prove suffi- 

 ly cl.-ar and plain to satisfy the most fastidious. (See 812 to 818.) 

 In taking the above Trial Balance, it will be seen that the personal ac- 

 counts from the L.-dger arc first talo-ii, thm the cash ba lane.- fr.mi tl:. 



i ll)(k, thm tin: n-mainin^ ar.-ounts in the L.-dger, last of all I 

 parf >ck accounts. (See 2!n;, -J:7 and 298, After the Trial Bal- 



kaken the Yearly Statement is thm iua!r, the items of 



\vhi ken lV.in th.- Trial Ualanc.- t'..r tin- AJWei i hi li ties (see 



B12), and from thr I. Q iin account in the Ledger f.-r tho Losses and 



Pai-tn.-i^' Individual Sf .in 



bock and Prii onnU of each of the partnen. (See 814.) 



