Account: Trial balance

應該放Real account入面

In bookkeeping, the trial balance is a worksheet wherein all the balances of each ledger are entered in two columns, namely debit and credit. Trial balance is prepared in each financial period as a summary of the closing of the previous ledger. The total of the debit side should always be equal to the total of the credit side which proves the arithmetic accuracy of the ledger entry. Often credits will be represented as a negative leading the total of the trial balance to be 0. So the trial balance is also a tool to detect any errors which may have occurred during the double-entry system of the ledger. However, a balanced trial balance does not necessarily guarantee that there is no error. For example, a transaction could have been removed from the ledger account, a journal entry might have been posted in the wrong ledger, or debit and credit entries could have been transposed: One feature of the double entry system that often confuses users, is that the terms 'credit' and 'debit' are used in the opposite way to the perspective taken, e.g., in typical bank account statements. Mistakes due to such misunderstandings are not apparent in the trial balance.

http://www.dummies.com/how-to/content/distinguishing-real-and-nominal-business-accounts.html

Real accounts are those reported in the balance sheet, which is the summary of the assets, liabilities, and owners’ equities of a business.

Nominal accounts are those reported in the income statement, whic