TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

BALANCE APRES REGULARISATIONS [1 record]

Record 1 2014-02-17

English

Subject field(s)
  • Financial Accounting
DEF

A trial balance taken after all adjusting entries have been made.

OBS

trial balance: A list of all account balances in a ledger, usually showing the account numbers or names, prepared to ascertain whether the ledger is in balance.

French

Domaine(s)
  • Comptabilité générale
DEF

Balance que l'on établit après avoir passé les écritures de régularisation, mais avant la clôture des comptes.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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