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It describes debits and credits in the general journals
By indenting
Preparing an unadjusted trial balance tests the equality of debits and credits as recorded in the general ledger.
Journal entry with two or more debits and credits is called "Compound Journal Entry" because either in one transaction or more than one transactions are join together in one journal entry.
posting
It describes debits and credits in the general journals
done to check the equality of debits and credits
By indenting
Preparing an unadjusted trial balance tests the equality of debits and credits as recorded in the general ledger.
Journal entry with two or more debits and credits is called "Compound Journal Entry" because either in one transaction or more than one transactions are join together in one journal entry.
posting
yes
proofsheet
the debits and credits equal in general ledger
The General Ledger
At the end of the period, double-entry accounting requires that debits and credits recorded in the general ledger be equal.
Debits are entered on the left hand side of the ledger and therefore Credits are on the right hand side.