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1- d. The trial balance provides a listing of the balance of each active account. The trial balance is not a formal financial statement, there are errors (such as transpositions and posting to the wrong account) that will not result in an out-of-balance condition in the trial balance, and there may be accounts in the chart of accounts that are not in actual use and will not appear in the trial balance.
2- Under the periodic method the Inventory account is dormant throughout the accounting period. At the end of the accounting period the inventory account is adjusted to the amount on hand.
3- Every transaction will affect two or more accounts.
For1:
Due to Double entry accounting system, your trial will never show out of balance however there should be chances of transposition error i.e. instead of Account A you have debit or credited Account B and vice versa. Also This error can also impact on your income summary as well.
For2:
In periodic inventory valuation, we valuate our inventory after a certain period thus the idle time throughout the last valuation and current valuation can be said dormant period.
For3:
Every Transaction can effect minimum2 account and and there is no limit of maxiumum. But it is worth to mentioned here the whatever the limit of account in a transaction, the debit and credit balance must be equal.