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Terminological databases

EKI terminibaas Esterm

ID 729351 Last modified 30.12.2004
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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.
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