{"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":"2026-05-12T10:12:59","modified_gmt":"2026-05-12T10:12:59","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":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Components<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Trial balance<\/strong> an evaluation of the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>, which shows the debit and credit transactions and the respective balance for each account.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The SuSa is based on the <a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a> recorded bookings. It shows the accumulated movements for each general ledger account within a specified period.<\/p>\n        <p>This creates a structured overview of account development.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The trial balance is not a standalone statutory financial statement, but rather an internal evaluation based on proper bookkeeping.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The SuSa relates to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statements<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/business-management-analysis\/\">BWA<\/a><\/li>\n        <\/ul>\n        <p>It serves to control and prepare further evaluations.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Typical components<\/h2>\n        <ul>\n          <li>Account number<\/li>\n          <li>Account name<\/li>\n          <li>Sum of debit and credit postings<\/li>\n          <li>Current balance<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Recording current bookings<\/li>\n          <li>Automatic evaluation of account balances<\/li>\n          <li>Checking and analysis of balances<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>The trial balance is often used for reconciling accounting records and as a basis for preparatory activities in the context of <a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statement<\/a> used.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete bookings<\/li>\n            <li>Unreconciled accounts<\/li>\n            <li>Incorrect accounting classification<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>Is the SuSa legally required?<\/h3>\n        <p>It arises from proper bookkeeping, but is not an independent final account.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it used for?<\/h3>\n        <p>For the control of account balances and as a basis for further analyses.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Is it part of the year-end accounts?<\/h3>\n        <p>It serves as a basis, but is not itself a formal part of the annual financial statements.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The trial balance is a central financial accounting report. It offers a structured overview of account totals and balances and supports control as well as the preparation of the annual financial statements.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","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}]}}