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Trial Balance — Syllabus

NIOS · Class 12 · Accountancy

What Trial Balance covers in NIOS Class 12 Accountancy: 4 topics, for the 2026-27 session. Part of the NIOS Class 12 Accountancy syllabus.

41 questions21 flashcards5 concepts

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4 Topics · NIOS Class 12 Accountancy · 2026-27

Topics in Trial Balance

1

Meaning and Definition of Trial Balance

  • Trial Balance is a statement — NOT an account. It is merely a list or schedule.
  • It contains balances of ALL ledger accounts on a particular date.
  • It has two columns: Debit Balance column and Credit Balance column.
2

Objectives of Preparing Trial Balance

  • OBJECTIVE 1 — To Check Arithmetical Accuracy: Verifies that correct amounts have been posted to correct accounts on correct sides in the ledger.
  • OBJECTIVE 2 — To Help in Preparing Financial Statements: Balances from Trial Balance are directly used to prepare Trading A/c, P&L A/c, and Balance Sheet.
  • OBJECTIVE 3 — To Help in Locating Errors: If totals do not tally, it signals the presence of errors in ledger posting.
3

Format and Steps to Prepare Trial Balance

  • Trial Balance has THREE columns: Name of the Ledger Account, Debit Amount (₹), and Credit Amount (₹).
  • Some formats also include a Ledger Folio (LF) column between the account name and amounts.
  • The heading includes the name of the business firm and the date ('As at ...').
4

Methods of Preparing Trial Balance

  • METHOD 1 — BALANCE METHOD: Only the NET balance (debit or credit) of each account is shown. This is the most commonly used method in practice.
  • METHOD 2 — TOTAL METHOD (also called Gross Method): The total of BOTH sides (debit total and credit total) of every account is shown without balancing them.
  • METHOD 3 — BALANCE-TOTAL METHOD (Combined Method): Both the totals of each side AND the net balance are shown. It has four amount columns — Total Dr., Total Cr., Balance Dr., Balance Cr.

Key Concepts

Trial Balance is a statement containingThe Trial Balance is based onIn the Balance MethodIn the Total MethodThe Combined Method merges both

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Frequently Asked Questions

What are the important topics in Trial Balance for NIOS Class 12 Accountancy?
Key topics in Trial Balance include Meaning and Definition of Trial Balance, Objectives of Preparing Trial Balance, Format and Steps to Prepare Trial Balance, Methods of Preparing Trial Balance. Study these first, then practise questions on each for the NIOS Class 12 board exam.
How should I revise Trial Balance for the NIOS Class 12 board exam?
Learn the core ideas first, then work through the 41 practice questions on Trial Balance. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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