Name any two methods of preparing the trial balance?


Question: Name any two methods of preparing the trial balance?

Two methods for preparing the trial balance are:- 1) Total method :- under this method totals are entered in  dr and cr their is no need of preparing the ledger account. 2) Balance method :- in this method all ledger account are first Balance and this balance are entered in respective dr and cr account column of trial balance.

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