S.no trial balance general ledger
1. it records the final entries of the transactions It checks the mathematical accuracy of the general ledger balances.
2. This is done accordant to the class of accounts Classification of accounts is not done
3. It records the transactions all along the accounting year. It is finalized on the last day of the accounting year.

This is one of the most asked accounting interview questions

BY Best Interview Question ON 09 Apr 2019