en

trial balance

1

Terminological databases

EKI terminibaas Esterm

ID 729351 Last modified 30.12.2004
View dataset
View dataset
Domain EU financing - EU budget
  • pearaamatu kontode deebeti- ja kreeditisaldode loend, millega kontrollitakse, kas deebetikäibed ja saldod võrduvad kreediti käivete ja saldodega
  • a means of checking the correctness of a set of account books. All the debit balances are put in one column and all the credit balances in another. If the totals do not agree, a mistake has been made in adding, copying out, or posting. If the columns agree, the books can be considered free of this kind of mistake; but some mistakes are not uncovered by a trial balance.
trial balance
Usage examples
  • Trial balance (Article 135 of the Financial Regulation) Each institution and body referred to in Article 185 of the Financial Regulation shall establish a trial balance covering all the accounts of the general accounts, including the accounts cleared during the year, with, in each case: (a) account number; (b) description; (c) total debits; (d) total credits; (e) balance.
Koetase

Word forms not available

Etymology not available

Related words not available

Search the same word

in the EU's IATE term base

Web examples

Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
Skell logo