If you want the reply in English, maybe I can help you.Hello, I need to know what is the difference in English between a trial balance and a balance sheet (financial terms). As to me, that's the same... Can you help me understanding the nuance?
Let me thank you for your long answer, I was thinking myself how to express it in English and as it seemed complicated I just made a short summary of the concepts.As previously stated, a trial balance is a list of the balances of every account in the general ledger. The purpose of which is to make sure that the credits and debits are equal ie. everything balances.
These balances are then represented in two statements summarizing the position of the business at a particular time.
1. Is the Profit and Loss statement which is revenue minus expenses during a specific period. The outcome is a profit or loss. This figure is then transferred to a new account in the ownership or proprietorship group of accounts. After this is done, all revenue and expense ledger accounts are closed off, or return to zero.
2. The Balance Sheet represents the assets, liabilities and ownership accounts of the business as at a specific date. To balance, the assets must equal the total of the liabilities plus the ownership accounts.
This is a complicated question so I apologize if my answer is a bit tricky.