An accounting record that includes a list of accounts and their balances at a given time is called a trial balance is a list of accounts and their balances at a given time.
A chart of accounts (COA) is a financial organizational tool that provides a complete listing of every account in the general ledger of a company, broken down into subcategories.
A trial balance is a list of accounts with their balances at a given time. A trial balance lists all accounts with a balance and the typical order is assets, liabilities, equity, revenues, and expenses. The purpose of the trial balance is to prove that total debits and total credits are equal.
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