Which step in the process of measuring external transactions involves assessing the equality of total debits and total credits for the period?

Which step in the process of measuring external transactions involves assessing the equality of total debits and total credits for the period?


A) Use source documents to determine accounts affected by the transaction.

B) Prepare a trial balance.

C) Analyze the impact of the transaction on the accounting equation.

D) Post the transaction to the T-account in the general ledger.


Answer: B


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