saldibalans

Saldibalans, also known as a trial balance in English, is a bookkeeping report that lists all general ledger accounts and their balances at a specific date. It shows the balances in two columns: debits and credits. In double-entry accounting, the total of the debit balances should equal the total of the credit balances, providing a basic check on the accuracy of postings.

The main purpose of a saldibalans is to verify that the accounting records are internally consistent and to provide a stepping stone for preparing financial statements. It can be prepared at various points in time, most commonly at period end, and can be produced as an unadjusted, adjusted, or post-closing balance, depending on the stage of the closing process.

Content and format typically include the name of each account, its balance, and whether that balance is a debit or a credit. Asset and expense accounts usually carry debit balances, while liability, equity, and revenue accounts typically carry credit balances. The totals of the two columns are then compared to assess whether the ledger is in balance.

Limitations exist: even a balanced saldibalans does not guarantee that all transactions are correct. Errors that can go undetected include offsetting mistakes, posting to the wrong accounts, omissions, duplicate entries, or incorrect classifications. Therefore, the saldibalans is a diagnostic tool rather than a definitive statement of financial accuracy, and it is supplemented by further reconciliation and adjustment entries as part of the closing process.