For example, assume your general ledger shows ... To complete the unadjusted trial balance, add the balances in the debit column and, separately, add those in the credit column.

For example, transactions classified improperly or those simply missing from the system still could be material accounting errors that would not be detected by the trial balance procedure.

CBSE Class 11 Accountancy Mind Map Trial Balance and Rectification of Errors: The higher-secondary classes have three major streams - Science, Commerce and Humanities. Most of the schools follow ...