In this episode of Debit, Credit, Done!, Dean explains the role of the trial balance in double-entry bookkeeping. Learn how to list ledger account balances, check that debits equal credits, and prepare your books for the next stage—producing the Statement of Profit or Loss and the Statement of Financial Position. Includes practical examples, common errors to avoid, and a practice task to help solidify your understanding.

📚 Designed for AAT Level 2 and Level 3 learners
🧾 Key skills: preparing a trial balance, spotting posting errors, understanding internal checks
📓 Next episode: Statement of Profit or Loss – did the business make a profit?

In this episode of Debit, Credit, Done!, Dean guides you through the next stage of the double-entry process—the ledger. Discover how journal entries are posted into individual T-accounts, how to organise ledger records accurately, and why this step is essential before preparing a trial balance. Using clear examples and practical advice, this episode helps AAT students build confidence in sorting and recording transactions in the general ledger.

📚 Suitable for AAT Level 2 and Level 3 learners
📒 Key skills: posting from journals to ledgers, using T-accounts, avoiding common posting errors
📓 Next episode: Trial Balance – checking the books before the big reveal