Journal Entries and T Accounts - Trial Balance Example - Part 2 of 2

This video tutorial explains how to create an unadjusted trial balance by using T tables to calculate account balances. It covers the process of adding debits and credits, recording them in the trial balance, and verifying that the totals match. The tutorial emphasizes the importance of this step in the accounting cycle and hints at its future application in subsequent chapters.

What is the purpose of a trial balance in accounting?

Explain the significance of the debit and credit sides in the trial balance.

How do you calculate the account balance for cash?

What should you do after adding up all the debits and credits?

What will you do with the T tables in future chapters?