The bookkeeper brings the books to the trial balance stage.

An accountant may prepare the income statement and balance sheet using the trial balance and ledgers prepared by the bookkeeper.

As a partial check that the posting process was done correctly, a working document called an unadjusted trial balance is created.

This results in a listing called the adjusted trial balance.

Finally financial statements are drawn from the trial balance, which may include:

It is revealed that the Pattern, and its chaotic counterpart the Logrus, are sentient, and wish Merlin to choose a side to tip the balance of the multiverse towards one or the other-with other Pattern-and Logrus-ghosts also taking part in the " trial " to influence him one way or the other.

These non-cash expenses are recorded in the accounting books after a trial balance is calculated to ensure that cash transactions have been recorded accurately.

The ending balance on the trial balance sheet for accounts receivable is usually a debit.

Other types of accounting transactions include accounts payable, payroll, and trial balance.

The trial balance which is usually prepared using the double-entry accounting system forms the basis for preparing the financial statements.

All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet.

A court must balance the interests of the parties, since there is injustice not only when a plaintiff is allowed to pursue the action in a forum inconvenient to the defendant, but also when a plaintiff is not allowed a timely trial.

The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.

The profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the trial balance.

The name comes from the purpose of a trial balance which is to prove that the value of all the debit value balances equal the total of all the credit value balances.

The trial balance is usually prepared by a bookkeeper or accountant who has used daybooks to record financial transactions and then post them to the nominal ledgers and personal ledger accounts.

The trial balance is a part of the double-entry bookkeeping system and uses the classic ' T ' account format for presenting values.

A trial balance only checks the sum of debits against the sum of credits.

This is the most delightful trial I have ever had '', she decided.

The behavior of a biological aerosol, on a much smaller scale, is illustrated by a specific field trial conducted with a non-pathogenic organism.

If three dice are tossed, a trial is one toss of one die and the experiment is composed of three trials.

Or, what amounts to the same thing, if one die is tossed three times, each toss is a trial, and the three tosses form the experiment.

These examples are illustrative of the use of the words `` trial '' and `` experiment '' as they are used in this chapter, but they are quite flexible words and it is well not to restrict them too narrowly.

We can escape from such a difficulty by ruling out the animal as not constituting a trial, but such a solution is not always satisfactory.

Indeed, the experiment is better viewed as consisting of one binomial trial for the entire family.

But it is crucial that here, unlike Burford, the trial court was ordered to retain the case until the state courts had had a reasonable opportunity to settle the state-law question.

`` It is not an individual that is in the dock at this historical trial '' -- said Ben Gurion, `` and not the Nazi regime alone -- but anti-Semitism throughout history ''.

A trial of strength, however, is made quite inevitable by virtue of the fact that anyone engaging in non-violent resistance will be convinced that his action is based on sounder values than those of his opponent ; ;

It is impossible to get a fair trial when some of the defendants made statements involving themselves and others ''.

The charge that the federal indictment of three Chicago narcotics detail detectives `` is the product of rumor, combined with malice, and individual enmity '' on the part of the federal narcotics unit here was made yesterday in their conspiracy trial before Judge Joseph Sam Perry in federal District court.

For example Connecticut applies the following standard to review unpreserved claims: 1. the record is adequate to review the alleged claim of error ; 2. the claim is of constitutional magnitude alleging the violation of a fundamental right ; 3. the alleged constitutional violation clearly exists and clearly deprived the defendant of a fair trial ; 4. if subject to harmless error analysis, the state has failed to demonstrate harmlessness of the alleged constitutional violation beyond a reasonable doubt.

If the petition is granted the appellant could be released from incarceration, the sentence could be modified, or a new trial could be ordered.

This might be the proper standard of review, for example, if the lower court resolved the case by granting a pre-trial motion to dismiss or motion for summary judgment which is usually based only upon written submissions to the trial court and not on any trial testimony.

Generally, there is no trial in an appellate court, only consideration of the record of the evidence presented to the trial court and all the pre-trial and trial court proceedings are reviewed — unless the appeal is by way of re-hearing, new evidence will usually only be considered on appeal in " very " rare instances, for example if that material evidence was unavailable to a party for some very significant reason such as prosecutorial misconduct.

At this point the judge often will ask each prospective juror to answer a list of general questions such as name, occupation, education, family relationships, time conflicts for the anticipated length of the trial.

The list is usually written up and clearly visible to assist nervous prospective jurors and may include several questions uniquely pertinent to the particular trial.

The American Bar Association published a list of the 12 best trial plays, noting that the transition from film to the stage is sometimes difficult.

In the spring of 1985, Curnin told Hutton's board that it faced two choices: plead guilty to a massive list of felonies or face a trial that would likely see three senior Hutton executives convicted and drive Hutton out of business.

Bogosort, a conceptual sorting algorithm ( that is extremely inefficient and impractical ), can be viewed as a trial and error approach to sorting a list.

However, typical simple examples of bogosort do not track which orders of the list have been tried and may try the same order any number of times, which violates one of the basic principles of trial and error.

Al Kulan was murdered in 1977 by a person diagnosed by a psychiatrist called by his defense counsel at trial as having a " paranoid personality disorder compounded by alcohol abuse " and who had a list of people he wanted to kill including the Commissioner of the Yukon.

The 23 articles of Chapter II give a list of individual civil and political rights due to all persons, including the right to life " in general, from the moment of conception ", to humane treatment, to a fair trial, to privacy, to freedom of conscience, freedom of assembly, freedom of movement, etc.

it is easy to understand in whose interest — during the Zola trial ; now it was put into execution, and Picquart's name was struck off the army list.

Heung Wah-yim protested his innocence throughout the trial, claiming to be the president of a local chapter of the Lions Club and that the list found in his office consisted of potential donors.

A single Brown-Peterson trial consists of a study list, a retention interval and then a recall period.

The list of situations in which the trial may proceed without the defendant is marked as exclusive not by the " expression of one " circumstance, but rather by the express use of a limiting phrase.

Article 14 ( 1 ) establishes the basic right to a fair trial, article 14 ( 2 ) provides for the presumption of innocence, and article 14 ( 3 ) sets out a list of minimum fair trial rights in criminal proceedings.

At the conclusion of the trial on 1 January 1798, Williamson was found guilty of the first charge and not guilty of the latter, resulting in demotion to the bottom of the post captains list and prohibition from further naval service.

While Mitchell never appeared before the investigating grand jury or in I. Lewis Libby's trial, she was on the subpoena list as a person of interest.

" The compilation of so-called " black lists " of individuals and companies suspected of maintaining connections with organisations considered terrorist and the application of the associated sanctions clearly breach every principle of the fundamental right to a fair trial: no specific charges, no right to be heard, no right of appeal, no established procedure for removing one's name from the list.

While serving as both an active duty Army Major and as a disbursing officer of the Bureau of Refugees, Freedmen, and Abandoned Lands for the State of Kentucky in 1870, he was placed on the retired list as Major, but continued as a disbursing officer, until he was arrested for trial before a court-martial for financial irregularities on the part of his sub-agents for " alleged failures to pay, or to pay in full ".

In response, the prosecution filed a list of evidence that they intended to use at the trial.

Carothers name appeared more often than any other alderman on a list of clouted job seekers and their political sponsors unveiled by federal prosecutors in June, 2006 during the trial of patronage chief Robert Sorich.

Despite having had the backing of the club during the trial and the club paying his extensive legal fees, Bowyer took exception to the fine and was placed on the transfer list.

The list of famous cases in which Hays took part is lengthy, including the Scopes trial ( often called the " monkey trial ") in 1925 in which a school teacher in Tennessee was tried for teaching evolution ; the Sacco and Vanzetti case in which two Italian anarchists in Boston were put to death in 1927 for a murder they denied committing ; and the Scottsboro case where eight black men from Alabama were condemned to die in 1931 for allegedly attacking two white women.

There are countless trials that have been labeled the trial of the century by the press ; it is beyond the scope of this article to list them here.