[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28700":3,"doc-seo-28700":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28700,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",8,"Research & Report","Chapter 14 The Trial Balance","Chapter 14 explains the construction and role of a trial balance as a control check for the accuracy of accounts in the nominal (general) ledger. It describes how debit or credit balances are carried forward and shown in account formats, and why total debit balances must equal total credit balances within double-entry bookkeeping. The chapter details the reasons for preparing a trial balance, outlines the process of producing an initial trial balance in two stages, and clarifies limitations where certain errors cannot be detected.","cbCain0nj8dHIbfE","https://ap.wps.com/l/cbCain0nj8dHIbfE","pdf",190076,1,24,"English","en","",1778280310,60,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":24},105,"chapter-14-the-trial-balance",{"@graph":32,"@context":64},[33,50],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/research-report/",3,{"item":48,"name":13,"@type":39,"position":49},"https://docshare.wps.com/document/chapter-14-the-trial-balance/28700",4,{"url":48,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":37,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":48,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]