In this episode of Debit, Credit, Done!, we move from accounting principles into practical application by tackling the Trial Balance — your checkpoint before preparing financial statements.

We cover:

• What the trial balance is and why it’s used

• How to structure it using DEAD CLIC

• Errors it can and can’t detect

• The role of the suspense account

This is essential knowledge for the AAT Level 3 Financial Accounting: Preparing Financial Statements unit and a crucial stepping stone to producing final accounts.

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