FinanceTier 015 minbeginner

Trial Balance Check

Use SUM to confirm a trial balance actually balances - total debits equal total credits.

What you will learn

• Write a SUM formula over a column of accounting entries
• Explain why a trial balance is checked by summing debits and credits separately, not netting them in one column
• Recognise a hard-typed total as a trap that goes stale

Excel skills

SUM · Basic Formulas

The task

A trial balance only means something if debits and credits are each totalled from the actual entries, not typed in. Sum column B (Debit) and column C (Credit) on row 8 with formulas.

You work in a real spreadsheet in your browser, and your answer is checked against hidden traps the moment you submit.

Try this lesson free