Betekenis van:
trial balance

trial balance
Zelfstandig naamwoord
  • proefbalans
  • a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality

Hyperoniemen


Voorbeeldzinnen

  1. The handing-over report shall also contain the result of the trial balance and any reservations made.
  2. The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and he may make reservations.
  3. If he terminates his duty on 31 December, the trial balance could be prepared the same day without waiting for the provisional accounts to be finalised.
  4. A trial balance shall be drawn up without delay in the event of termination of the duties of the accounting officer.
  5. The data in the general ledger shall be kept and organised in such a way as to justify the content of each of the accounts included in the trial balance.
  6. The trial balance accompanied by a handing-over report shall be transmitted by the accounting officer who is terminating his duties or, if this is not possible, by an official in his department to the new accounting officer.
  7. Following the introduction of accrual accounting on 1 January 2005, and the availability of accounting data at any moment in the informatics system, it is more logical and quicker to draw up the trial balance on the day on which the accounting officer terminates his duty.