{"id":4429,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4429"},"modified":"2026-09-07T11:00:37","modified_gmt":"2026-09-07T11:00:37","slug":"trial-balance-susa","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/summen-und-saldenliste-susa\/","title":{"rendered":"Trial balance"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Trial balance<\/strong> is an evaluation of Bookkeeping which shows, in particular, debit and credit transactions for the managed accounts as well as the resulting balances.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a trial balance?<\/h2>\n\n  <p>The trial balance summarises the postings recorded on individual accounts for a specific period. This makes it possible to see which movements have been posted to an account and what balance results from them.<\/p>\n\n  <p>The common abbreviation for trial balance is <strong>trial balance<\/strong>.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>What does a trial balance show?<\/h2>\n\n  <p>The exact configuration may vary depending on the Buchf\u00fchrung system and the selected evaluation. Typical details of a trial balance are:<\/p>\n\n  <ul>\n    <li>Account number<\/li>\n    <li>Account name<\/li>\n    <li>Initial or presentation value<\/li>\n    <li>Target turnover<\/li>\n    <li>Credit sales<\/li>\n    <li>Account balance<\/li>\n  <\/ul>\n\n  <p>Depending on the evaluation, values for a single time period or additionally accumulated values can be displayed.<\/p>\n<\/section>\n\n<section id=\"hauptbuch\">\n  <h2>What is the connection with the General ledger?<\/h2>\n\n  <p>I'm <a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a> business transactions are recorded in the respective general ledger accounts. The trial balance consolidates the account information available there into a clear presentation of movements and balances.<\/p>\n\n  <p>It thus enables a quick overview of the values of the individual accounts without having to display every single transaction of an account individually.<\/p>\n<\/section>\n\n<section id=\"bwa\">\n  <h2>What is the difference between trial balance and MANAGEMENT ACCOUNTS?<\/h2>\n\n  <p>The trial balance and the <a href=\"\/en\/glossary\/business-management-analysis\/\">management accounts (MANAGEMENT ACCOUNTS)<\/a> are based on Buchf\u00fchrung data, but serve different functions.<\/p>\n\n  <p>The trial balance represents values at the individual account level. A MANAGEMENT ACCOUNTS, on the other hand, aggregates selected accounting values into business-structured items and performance figures.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The trial balance shows accounts and their balances, while the MANAGEMENT ACCOUNTS condenses accounting data into a business management report.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"abschluss\">\n  <h2>Is the trial balance a Annual financial statements?<\/h2>\n\n  <p>No. A trial balance is neither a Balance sheet nor a profit and loss statement, and by itself does not constitute a Annual financial statements.<\/p>\n\n  <p>However, the account balances included may be important for reconciliations and for the preparation of further financial statement analyses.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/business-management-analysis\/\">management accounts (MANAGEMENT ACCOUNTS)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/profit-and-loss-account\/\">Income statement \/ profit and loss statement<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounting\/\">Accounting<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4429","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4429"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}