trial balance


Definition of trial balance

: a list of the debit and credit balances of accounts in a double-entry ledger at a given date prepared primarily to test their equality

Examples of trial balance in a Sentence

Recent Examples on the Web There was no bank record or trial balance that could be used to verify that Sloan’s total assets exceeded the $5,000 net capital requirement for broker-dealers at the time. J.c. Hallman, The New Republic, "When Mr. Sloan Went to Washington," 11 June 2020

These example sentences are selected automatically from various online news sources to reflect current usage of the word 'trial balance.' Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Send us feedback.

First Known Use of trial balance

1838, in the meaning defined above

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The first known use of trial balance was in 1838

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Cite this Entry

“Trial balance.” Dictionary, Merriam-Webster, Accessed 30 Sep. 2020.

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