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Question(s) / Instruction(s):

A trial balance represents the:

a)            Source documents used to determine the effects of transactions on the companys accounts.

b)            List of all accounts and their balances at a particular date to ensure that debits equal credits.

c)            Chronological record of all transactions affecting the company.

d)            Process of transferring debit and credit information from the journal to the accounts in the general ledger.


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