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| Name | Current message text |
|---|---|
| h English (en) | </noinclude> <!-- 3. Be able to write an income statement from a trial balance. --> A [[w:Trial balance|'''trial balance''']] is a list of all the General ledger accounts (both revenue and capital) contained in the ledger of a business. This list will contain the name of the nominal ledger account and the value of that nominal ledger account. The value of the nominal ledger will hold either a debit balance value or a credit balance value. The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column. |
