Question：
Which of the following statements best describes a trial balance? A trial balance is a document or computer file that:
A. shows all business transactions by account.
B. lists all account balances at a particular point in time.
C. contains all business transactions recorded in the order in which they occur.
Answer = B
A trial balance is a document that lists account balances at a particular point in time.
CFA Level I
"Financial Reporting Mechanics," Thomas R. Robinson, Jan Hendrik van Greuning, Karen O'Connor Rubsam, Elaine Henry, and Michael A. Broihahn
Section 6
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