Accounting

Trial Balance

ميزان المراجعة

📖 Definition

Trial Balance is a report listing all account balances at a specific date to verify that total debits equal total credits. Used to prepare financial statements.

In everyday Saudi accounting work, trial balance matters because it affects invoice accuracy, financial reporting, tax filing, or ZATCA compliance depending on the transaction.

📖 التعريف بالعربية

ميزان المراجعة هو تقرير يسرد أرصدة جميع الحسابات في تاريخ معين للتحقق من أن إجمالي المدين يساوي إجمالي الدائن. يُستخدم لإعداد القوائم المالية.

💡 Example

Before closing the month, run a trial balance to ensure all accounts are balanced and identify discrepancies.

قبل إغلاق الشهر، استخرج ميزان المراجعة للتأكد من توازن جميع الحسابات وتحديد الفروقات.

When this term matters

Invoices

Use the correct term and value before issuing ZATCA-compliant invoices or credit notes.

Reports

Map it to the right account, tax field, or compliance report to avoid reconciliation gaps.

Compliance

Keep the Arabic and English meaning aligned when working with auditors, ZATCA, or customers.

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