Where do we show the accumulated depreciation in the trial balance? I mean under which head we'll show it in trail balance?

If I understand you correctly. Here is the answer.

The trial balance doesn't contain special separate headings for each of the accounts. They will just be listed in order.


Basically, the chart of accounts determines the order for listing accounts in the general leder and trial balance. The order may also be used when preparing financial statements. So what ever the chart of accounts order is then just copy it exactly that way.

The trial balance doesn't have categories, but if you are tyring to enter this into a chart of accounts and they are asking for a category... it would be under Accumulated Depreciation or if that is not an option, then use Fixed Assets

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Originally Posted by hassantariq

Where do we show the accumulated depreciation in the trial balance? I mean under which head we'll show it in trail balance?

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Accumulated depreciation is not shown in the trail balance it is shown in balance sheet