{"id":3408,"date":"2018-03-14T07:35:55","date_gmt":"2018-03-14T07:35:55","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=3408"},"modified":"2019-12-16T21:25:29","modified_gmt":"2019-12-16T21:25:29","slug":"ledger-accounts","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/fr\/ledger-accounts\/","title":{"rendered":"Comptes du grand livre et balance de v\u00e9rification +Vid\u00e9o"},"content":{"rendered":"<h2>Ledger Accounts and Trial Balance.<\/h2>\n<p>In this article, Ledger Accounts, you are going to learn the definition of the term &#8220;Trial Balance&#8221;, the rules for identification of balances, characteristics of items that can be combined, how to balance off the ledger account and the extraction of a trial balance. <strong>Read also;<\/strong> <a href=\"https:\/\/hstutorial.com\/fr\/cash-book\/\">1,2, and 3 Column Cashbook here.<\/a><\/p>\n<blockquote><p>Subscribe to our YouTube channel so as not to miss a tutorial video.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span> <span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3>What is a Ledger in Accounting?<\/h3>\n<p>In simple words, Ledger is a book in which all accounts are maintained. A ledger in accounting is also known as the principal book of accounts as well as the book of final entry.<\/p>\n<h3 style=\"text-align: left;\">What is a Trial Balance?<\/h3>\n<p>A trial balance is a list of balances from the ledger accounts arranged in two columns of debit and credit to ascertain the arithmetical accuracy of the entries in the ledger account.<\/p>\n<blockquote><p>If the double-entry principle has been well applied, that is, if every debit entry has got a corresponding credit entry and vice-versa, the total of the debit entries must equal the total of the credit entries.<\/p><\/blockquote>\n<h4>Rules For Identification of Balances<\/h4>\n<p>The following items will usually have debit balances:<\/p>\n<ul>\n<li>All assets I.e. fixtures and fittings, building, plant and machinery, stock, cash, and bank balances etc\u2026<\/li>\n<li>All expenses I.e. carriage outward, discount allowed, wages and salaries, rent etc\u2026<\/li>\n<li>Drawing (Reduction in the capital).<\/li>\n<li>Reduction in liability.<\/li>\n<li>Return inwards (Reduction in income)<\/li>\n<li>Provision for discount received.<\/li>\n<\/ul>\n<p>The following will usually have credit balances:<\/p>\n<ul>\n<li>Owner\u2019s equity e.g. capital<\/li>\n<li>Liabilities e.g. bank loan, creditors, bank overdraft.<\/li>\n<li>Reduction in fixed assets e.g. depreciation.<\/li>\n<li>Reduction in expenses e.g. returns outward.<\/li>\n<li>Normal provision e.g. provision for doubtful debt, provision for depreciation etc\u2026<\/li>\n<\/ul>\n<h4>Characteristics of items that can be Combined in the Trial Balance<\/h4>\n<ol>\n<li>Items having opposite names and opposite balances, such as:<\/li>\n<\/ol>\n<ul>\n<li>Debtors and Creditors.<\/li>\n<li>Discount allowed and Discount received.<\/li>\n<li>Returns inward and Returns outward.<\/li>\n<li>Purchases and Sales.<\/li>\n<\/ul>\n<p><strong>NOTE:<\/strong> Start with the one on the debit side followed by that of the credit side.<\/p>\n<h3>Balancing Off The Ledger Accounts<\/h3>\n<p>Balancing off the ledger accounts are done in the same way as it applies to the cash book since the cash book is also a ledger in itself. What about Subsidiary Books? <a href=\"https:\/\/hstutorial.com\/fr\/subsidiary-books\/\">Click here to read the summary of Subsidiary Books of Accounting.<\/a><\/p>\n<h3>Video Guide on Ledger Accounts and Trial Balance<\/h3>\n<div class=\"wonderplugin-video\" style=\"width:600px;height:400px;position:relative;display:block;background-color:#000;overflow:hidden;max-width:100%;margin:0 auto;\" data-aspectratio=\"1.5\"><iframe class=\"wpve-iframe\" width=\"100%\" height=\"100%\" src=\"https:\/\/www.youtube.com\/embed\/K-1Wi-s_wcw\" frameborder=\"0\" allowfullscreen><\/iframe><\/div>","protected":false},"excerpt":{"rendered":"<p>Comptes du grand livre et balance de v\u00e9rification. Dans cet article, Comptes de grand livre, vous allez apprendre la d\u00e9finition du terme \"Balance de v\u00e9rification\", les r\u00e8gles d'identification des soldes, les caract\u00e9ristiques des ...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/fr\/ledger-accounts\/\"> <span class=\"screen-reader-text\">Comptes du grand livre et balance de v\u00e9rification +Vid\u00e9o<\/span> Lire la suite \"<\/a><\/p>","protected":false},"author":2,"featured_media":3406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[59],"tags":[132,171,172],"class_list":["post-3408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-accounting","tag-accounting","tag-ledger","tag-trial-balance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ledger Accounts and Trial Balance +Video Guide - HS Tutorial<\/title>\n<meta name=\"description\" content=\"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hstutorial.com\/fr\/ledger-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ledger Accounts and Trial Balance +Video Guide\" \/>\n<meta property=\"og:description\" content=\"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hstutorial.com\/fr\/ledger-accounts\/\" \/>\n<meta property=\"og:site_name\" content=\"HS Tutorial\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/charllycares\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-14T07:35:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-16T21:25:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.hstutorial.com\/wp-content\/uploads\/2018\/03\/25CF04F6-38B5-478B-A6EC-DBE0316E24E4.jpeg?fit=640%2C423&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"423\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Charles Izuoba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Charles Izuoba\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hstutorial.com\/ledger-accounts\/\",\"url\":\"https:\/\/hstutorial.com\/ledger-accounts\/\",\"name\":\"Ledger Accounts and Trial Balance +Video Guide - HS Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/hstutorial.com\/#website\"},\"datePublished\":\"2018-03-14T07:35:55+00:00\",\"dateModified\":\"2019-12-16T21:25:29+00:00\",\"author\":{\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625\"},\"description\":\"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance\",\"breadcrumb\":{\"@id\":\"https:\/\/hstutorial.com\/ledger-accounts\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/hstutorial.com\/ledger-accounts\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/hstutorial.com\/ledger-accounts\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/hstutorial.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ledger Accounts and Trial Balance +Video Guide\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/hstutorial.com\/#website\",\"url\":\"https:\/\/hstutorial.com\/\",\"name\":\"HS Tutorial\",\"description\":\"Online Tutorial for Students\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/hstutorial.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625\",\"name\":\"Charles Izuoba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/hstutorial.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg\",\"contentUrl\":\"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg\",\"caption\":\"Charles Izuoba\"},\"description\":\"Charles Izuoba is an Entrepreneur and a graduate in Business Administration and Management. He is the Founder of HS Tutorial, A Digital Marketer and Content Creator.\",\"sameAs\":[\"https:\/\/hstutorial.com\",\"https:\/\/www.facebook.com\/charllycares\"],\"url\":\"https:\/\/hstutorial.com\/fr\/author\/helpingstudents\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ledger Accounts and Trial Balance +Video Guide - HS Tutorial","description":"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hstutorial.com\/fr\/ledger-accounts\/","og_locale":"fr_FR","og_type":"article","og_title":"Ledger Accounts and Trial Balance +Video Guide","og_description":"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance","og_url":"https:\/\/hstutorial.com\/fr\/ledger-accounts\/","og_site_name":"HS Tutorial","article_author":"https:\/\/www.facebook.com\/charllycares","article_published_time":"2018-03-14T07:35:55+00:00","article_modified_time":"2019-12-16T21:25:29+00:00","og_image":[{"width":640,"height":423,"url":"https:\/\/i0.wp.com\/www.hstutorial.com\/wp-content\/uploads\/2018\/03\/25CF04F6-38B5-478B-A6EC-DBE0316E24E4.jpeg?fit=640%2C423&ssl=1","type":"image\/jpeg"}],"author":"Charles Izuoba","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Charles Izuoba"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/hstutorial.com\/ledger-accounts\/","url":"https:\/\/hstutorial.com\/ledger-accounts\/","name":"Ledger Accounts and Trial Balance +Video Guide - HS Tutorial","isPartOf":{"@id":"https:\/\/hstutorial.com\/#website"},"datePublished":"2018-03-14T07:35:55+00:00","dateModified":"2019-12-16T21:25:29+00:00","author":{"@id":"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625"},"description":"Ledger Accounts: In simple words, Ledger is a book in which all accounts are maintained. This summary gives a breakdown on Ledger Accounts and Trial Balance","breadcrumb":{"@id":"https:\/\/hstutorial.com\/ledger-accounts\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hstutorial.com\/ledger-accounts\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hstutorial.com\/ledger-accounts\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hstutorial.com\/"},{"@type":"ListItem","position":2,"name":"Ledger Accounts and Trial Balance +Video Guide"}]},{"@type":"WebSite","@id":"https:\/\/hstutorial.com\/#website","url":"https:\/\/hstutorial.com\/","name":"HS Tutorial","description":"Online Tutorial for Students","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hstutorial.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/hstutorial.com\/#\/schema\/person\/9be39ababd5f30454d9d91283a653625","name":"Charles Izuoba","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/hstutorial.com\/#\/schema\/person\/image\/","url":"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg","contentUrl":"https:\/\/hstutorial.com\/wp-content\/uploads\/2019\/08\/charles-hs.jpg","caption":"Charles Izuoba"},"description":"Charles Izuoba is an Entrepreneur and a graduate in Business Administration and Management. He is the Founder of HS Tutorial, A Digital Marketer and Content Creator.","sameAs":["https:\/\/hstutorial.com","https:\/\/www.facebook.com\/charllycares"],"url":"https:\/\/hstutorial.com\/fr\/author\/helpingstudents\/"}]}},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/hstutorial.com\/wp-content\/uploads\/2018\/03\/25CF04F6-38B5-478B-A6EC-DBE0316E24E4.jpeg?fit=640%2C423&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/p9V5Ou-SY","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/posts\/3408"}],"collection":[{"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/comments?post=3408"}],"version-history":[{"count":5,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/posts\/3408\/revisions"}],"predecessor-version":[{"id":4978,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/posts\/3408\/revisions\/4978"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/media\/3406"}],"wp:attachment":[{"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/media?parent=3408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/categories?post=3408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hstutorial.com\/fr\/wp-json\/wp\/v2\/tags?post=3408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}