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

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Reviewing the General Ledger

Now that we have passed the test, you should take one more look at the ending numbers and see if any glaring errors pop out at you. Seeing your accounts summarized on one page can help you quickly find an error. For example, if your Sales of Goods or Services Sold seem outrageously high or your Purchases are out of whack compared to your sales figures, it might be a sign of a problem.
Intuitively you should know if your business actually had the activity that is reflected in that trial balance. Double-check any numbers by going back to the transaction details for any accounts that seem to have an unusual balance based on your prior business experience for that type of income or expense.

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