Ensure that adequate credit control procedures are in place for accounts that are to be settled via City Ledger.
确保所有挂帐的帐户都通过相应的信贷控制程序。
2
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
3
The trial balance can prove the equality of debit and credit balances in the ledger accounts.