trial balance

accounts with closing credit balances come to debit side.

accounts with closing debit balances come to credit side. 

"did,t" Whats this came across such a word 

@ Gandhaarv you could have been a little polite in your reply 

credit side - what comes in ( eg: income, liability, capital etc)

debit side - what goes out  ( eg: expense, asset, drawings etc)

In the Trial balance you will be listing all the Accounts that have been created in the General Ledger and were not cleared out (not balanced) at the time of preparing Trial Balance. 

So if an account whose total on the debit is more than the total ont he credit Side, it should be shown in the debit side of the Trial Balance ad vice versa .

Though Capital A/c should have a credit balance but sometime due to cash withdrawals by the ownee, it can have the debit balance as well.

hence the above rule shall aply while preparing the trial balance.

However while preparing thebalance sheet, one need to take care of placing the liabilities and assets on the appropriate side.

Hope, the answer is clear.

Correction

So if an account whose total on the debit is more than the total ont he credit Side, The Balance in that Account should be shown in the debit side of the Trial Balance and vice versa .

Originally posted by : Mayank Saraogi
	"did,t" Whats this came across such a word    @ Gandhaarv you could have been a little polite in your reply

well, i was very much polite, but now reply does not exists, so u can't judge my politeness as what i had to say i had said it..... nd no free advises here.... thank u.

@ Gandhaarv its good that u felt guilty for what u did.....

BTW this place is meant for free advices only.......so......