{"id":22003,"date":"2025-08-02T14:59:29","date_gmt":"2025-08-02T14:59:29","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-prepare-a-trial-balance\/"},"modified":"2025-08-12T18:27:49","modified_gmt":"2025-08-12T18:27:49","slug":"lesson-3-prepare-a-trial-balance","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-prepare-a-trial-balance\/","title":{"rendered":"Lesson 3: Prepare a trial balance"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"22003\" class=\"elementor elementor-22003\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b022702 e-con-full e-flex e-con e-parent\" data-id=\"b022702\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element 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sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a64952e e-con-full e-flex e-con e-child\" data-id=\"a64952e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5dedc9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d5dedc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 3: Financial Accounting Recording Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aeb245e e-flex e-con-boxed e-con e-parent\" data-id=\"aeb245e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eac7d7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"9eac7d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prepare a trial balance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ad2dcd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"5ad2dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6.png\" class=\"attachment-large size-large wp-image-24002\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/9a0f41b07167fc337f7797bfb334add6-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d41897 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"7d41897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Trial balance:<\/span><\/h5><h5>\u00a0<\/h5><h5><span style=\"color: #000080;\">is a list of accounts and their balances at a given time. Usually prepared at the end of an accounting period<\/span><\/h5><h5><span style=\"color: #000080;\">It proves the mathematical equality of debits and credits after posting of an accounting period.<\/span><\/h5><h5><span style=\"color: #000080;\">It is also useful in the preparation of financial statements.<\/span><\/h5><h5>\u00a0<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ae9d8 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"e2ae9d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"368\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368.jpg\" class=\"attachment-large size-large wp-image-24023\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368.jpg 778w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368-600x335.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368-300x167.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368-768x428.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368-18x10.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f15341b2b8a7b9ba3d4d61bcd96ea368-90x50.jpg 90w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-22003","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 3: Prepare a trial balance - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-prepare-a-trial-balance\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 3: Prepare a trial balance - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 3: Financial Accounting Recording Process Prepare a trial balance Trial balance: \u00a0 is a list of accounts and their balances at a given time. 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