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Which of the following describes a trial balance - WAEC Accounting 2015 Question

Which of the following describes a trial balance?

A
It is a special account
B
It is a list of balances in the books
C
It reveals the financial position of a business
D
It shows all the entries in the books of a business
correct option: b

trial balance is a bookkeeping or accounting report that lists the balances in each of an organization's general ledger accounts.

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