Differentiate Between Trial Balance by Balance Method and Trial Balance by Total Method
AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer
| Trial Balance By Balance Method | Trial Balance by Total Method |
| 1) It can be prepared after all the Ledger accounts have been balanced | 1) It can be prepared immediately after the completion of posting from books of original entry to the Ledger. |
| 2) It shows the balances of all the accounts in the Ledger. | 2) It shows the total amounts of the debit and credit sides in each Ledger Accounts. |
| 3) It considers only those accounts which show a balance. If an account shows no balance it will not be considered | 3) It considers all accounts of the Ledger. |
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