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Trial Balance
A report listing all the balances in each general ledger account, ensuring debits equal credits for accuracy in accounting.
Account Balance
The amount of money present in a financial account, calculated as the total credits minus the total debits.
Posting Errors
Mistakes made during the process of transferring entries from the journal to the ledger in the accounting cycle.
Accounting Equation
The foundational principle of accounting stating that assets equal liabilities plus equity, thus maintaining the balance of a company's financial statements.
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