{"id":40220,"date":"2025-10-14T13:55:50","date_gmt":"2025-10-14T13:55:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-3-prepare-a-trial-balance-2\/"},"modified":"2025-10-14T13:55:50","modified_gmt":"2025-10-14T13:55:50","slug":"lesson-3-prepare-a-trial-balance-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-3-prepare-a-trial-balance-2\/","title":{"rendered":"Lesson 3: Prepare a trial balance"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 3: Financial Accounting Recording Process<\/h2>\n

Prepare a trial balance<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Trial balance:<\/h5>\n
\u00a0<\/h5>\n
is a list of accounts and their balances at a given time. Usually prepared at the end of an accounting period<\/h5>\n
It proves the mathematical equality of debits and credits after posting of an accounting period.<\/h5>\n
It is also useful in the preparation of financial statements.<\/h5>\n
\u00a0<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40220","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 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\/sample-course\/lessons\/lesson-3-prepare-a-trial-balance-2\/\" \/>\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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