Trial Balance: Ledger Balances & Rectification of Entries
Автор: KCK Commerce Edu
Загружено: 2025-08-12
Просмотров: 673
Lecture 7: How to Prepare a Trial Balance | Ledger Account Balances | Rectification of Entries
🎓 By Dr. Chandrakantha K (M.Com., MBA., M.Phil., Ph.D.)
In this lecture, you’ll learn how to prepare a Trial Balance, create a Statement of Ledger Balances, and carry out Rectification of Entries to ensure accuracy in accounting records.
Topics Covered:
How to prepare a Trial Balance step-by-step
Listing and balancing ledger accounts
Preparing a statement of debit and credit
Rectifying errors in accounting entrie
Suspense account
Importance of accuracy before preparing final accounts
This session is perfect for PUC, B.Com, and BBA students, as well as anyone learning the fundamentals of accounting.
Why Watch This Video?
Gain practical knowledge of accounting processes
Learn error detection and correction methods
Strengthen your foundation in bookkeeping and ledger management
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