A listing of all ledger accounts with their debit or credit balances.
Balance Sheet
Snapshot of a company’s financial position as of a spcecified date.
Income Statement
Shows how much money a company has realized from its operation during an accounting period and, ultimately, to what extent the company’s general operations resulted in an increase or decrease in its assets.
General Ledger
A summary of all accounts with their current balances.[1]
Jawaban: a. 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.