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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
98 98 Aakar’s Office Practice and Accountancy - 10 Financial Institutions 99 99

