| Sorry, I don't understand the question. A trial balance is a listing of all of the accounts you have, with their ending debit or credit balances. It's not specifically just something on credit. So I don't know what you're trying to ask. From your spelling of cheques, you obviously aren't in the U.S. where I am, and there are some differences in other countries. But as far as I know, a trial balance is a trial balance. |