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The Complete Idiot's Guide® To Accounting by Lita Epstein, Shellie L. Moore

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Chapter 20
Testing Your Work
In This Chapter
• Testing your balance
• Correcting failures
• Passing the tests
• Preparing to report
The moment of reckoning has arrived. You’ve carefully entered all your data using balanced entries. You’ve reviewed all your detail accounts to be sure everything has been entered correctly.
Now it’s test time. Using what is called a trial balance, you can test to find out whether your accounts truly are in balance. If your test fails, then unfortunately you have more detective work to do.

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