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Trial balance - Letter T - English to Spanish Dictionary of Accounting Terms

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Letter T - English to Spanish Dictionary of Accounting Terms

T

Trial balance

Balance de comprobación, balance de sumas y saldos. Listado de los saldos de toda cuenta del libro Mayor que se prepara al cierre del período contable. Incluye la sumatoria de todos los débitos y créditos en forma separada, debiendo ser iguales ambas columnas. Garantiza que el pase del libro Diario al libro Mayor ha sido realizado correctamente. Sirve de base para la preparación del Balance General.