CONCLUSION This chapter looked at how to prepare an initial trial balance of all ledger accounts in the general ledger. The trial balance proves that accounting entries have been completed with arithmetical accuracy. However, there are a number of errors which are not highlighted by the trial balance. These are errors within the general ledger which do not lead to a difference between debit column and credit column totals in the trial balance. Any errors need to be investigated and resolved using the journal to record adjustments. If, initially, the trial balance columns do not equate, a temporary suspense account is used. When errors have been resolved the suspense account is closed. In computerised accounting systems, many of the potential errors that may occur in a manual accounting system cannot occur. However, a trial balance extracted may still contain errors and omission which need to be identified and corrected. A suspense account may be used in a computerised system to record one part the double-entry to record a transaction whilst the nature of the other part of the double entry is confirmed.