Pembahasan Ujian PAI: A40 – No. 24 – November 2018

PEMBAHASAN

Trial balance, a listing of all ledger accounts with their debit or credit balances. A company uses a trial balance to determine whether total debits equal total credits.

Figure 3-4 is an example of a sample of a simple trial balance for a fictional company that operates with only three asset accounts (Cash, Bond, and Buildings).

Figure 3-4 A simple trial balance.[1]

Jawaban: d. Trial balance

[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.