THE TRIAL BALANCE 



67 



is discussed in Chapter V under the title, " Preventing 

 and Finding Errors." 



Trial Balance Details Illustrated. Illustration 12 shows 

 the several ledger accounts prepared for a trial balance, 

 and Illustration 13 shows the trial balance prepared from 

 them according to the principles presented in the several 

 preceding pages. 



ILLUSTRATION 12 



LEDGER ACCOUNTS PREPARED FOR THE TRIAL BALANCE 



Mr. Arnold's Capital 



1916 

 Mar. 



1 Capital invest- 



ed ......... $4000 



Rent 



1917 



Feb. 21 Cash. 



$400 

 Labor 



1916 



Mar. 31 Cash 



Apr. 30 " 



May 31 " 



June 30 " 



July 31 " 



Aug. 31 " 



Sept. 30 " 



Oct. 31 " 



Nov. 30 " 



30 

 30 

 30 

 30 

 60 

 30 

 30 

 30 

 30 



300.00 



