What Is a Basic Balance?

The accounts are divided into two directions, left and right, with one side registering more and the other side registering less. As for which party's registration increases and which party's registration decreases, it depends on the nature of the economic transactions and accounts recorded.

Ending balance

For how to put the balance

Generally, there are three reasons for the unbalanced trial balance calculation: the balance at the beginning of the period or the unbalanced balance at the beginning of the period resulted in the unbalanced balance at the end of the period, and there was no calculation error in the balance at the end; There was a transfer error when preparing the trial balance (ie, a typo occurred when the general ledger account balance was copied to the trial balance).