1. In double-entry bookkeeping, for every entry there must be a entry.

2. A list of the balances of all the accounts in a double-entry bookkeeping system is known as a .

3. The list of all revenues, liabilities and sales is shown in the column of the trial balance.

4. If your trial balance does not balance, you can check whether it is because you have transposed numbers in the accounts, by calculating the difference between the column and the column and see if it is divisible by 9.

5. The two financial statements prepared from a trial balance are the and the