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5                Trial Balance
            Unit








           CDC Syllabus             10 Periods

           4.1   Introduction
           4.2   Types of financial institute
           4.3   Bank- Introduction, types and
                functions
                   Cheque- Introduction, types and   Learning
                  its rules                       Objectives
                   Payment of cheque using             After studying this unit, students will
                  computer system                     be able to :
           4.4   Insurance- Introduction, types and
                functions                                   know the meaning of trial balance,
           4.5   Employees’ Provident Fund-                 explain the objectives and advantages
                Introduction and functions                  of trial balance,
           4.6   Citizen Investment Fund-                   understand the methods of preparing
                Introduction and functions                  a trial balance,
           4.7   Cooperative Finance- Introduction          identify the errors disclosed or not
                and functions                               disclosed by a trial balance,
                                                            know the suspense account and it’s
                                                            use,
                                                            solve the numerical problems of trial
                                                            balance.


























 Aakar’s Office Practice and Accountancy - 10
                                                          Trial Balance
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