Trial Balance (CTBR040 - SIGACTB)

It is a set of accounts extracted from the Ledger, with their debit or credit balances.

Trial balances may differ from each other in relation to the number of columns used; some of them may have only two columns, one destined to debit balances and the other to the movement (credit or debit total of each account) or even to enter values of adjustment entries.

The Brazilian Accounting Law disposes the following regarding balance trials:

1 -  The trial balance sheet of the Ledger is a set of accounts with balances, extracted from the Ledger in a given date.

2 - The level of details of the trial balance must be proportional to its purpose.

3 - The trial balance must contain at least the following elements:

• the company identification;
• date of reference;
• reach;
• identification of accounts and respective groups;
• account balances, indicating if they are debit or credit balances;
• sum of debit and credit balances.