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JSS3: BUSINESS STUDIES - 2ND TERM

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  1. Setting Simple Business Goals
    3 Topics
    |
    1 Quiz
  2. Simple Single Business Plan
    2 Topics
    |
    1 Quiz
  3. Consumer Protection Agencies
    8 Topics
    |
    1 Quiz
  4. How to make Complaints
    3 Topics
    |
    1 Quiz
  5. Reasons and Procedures for Banning and Restricting Chemicals Not Suitable for Use
    4 Topics
    |
    1 Quiz
  6. How to Seek Redress
    5 Topics
    |
    1 Quiz
  7. Personal Finance
    7 Topics
    |
    1 Quiz
  8. Trial Balance
    3 Topics
    |
    1 Quiz
  9. Trading, Profit and Loss
    3 Topics
    |
    1 Quiz
  10. Balance Sheet
    1 Topic
    |
    1 Quiz
  11. Business Letters
    2 Topics
    |
    1 Quiz
  12. Simple Tabulation - Table Creation
    4 Topics
    |
    1 Quiz
  13. Manuscript Abbreviations and Erasing Technique
    3 Topics
    |
    1 Quiz
  • excellence
Lesson 8, Topic 2
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Formation of Trial Balance from Ledgers

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Topic Content:

  • Formation of Trial Balance from Ledgers

Steps in forming a trial balance:

1. To prepare a trial balance we need the closing balances of the ledger accounts and the cash book as well as the bank book.

2. Then prepare a three (3) column worksheet. One column for the account name and the corresponding 

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