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The Trial Balance is the accumulation of all financial and accounting transactions captured in General Ledger Accounts that represent the financial position of the organization at any point in time, to include aging reports. This is the logical representation of the Trial Balance that is reviewed, certified and published. The US General Ledger is the structure used in posting the Trial Balance and also includes subsidiary ledgers. In the context of Managing Execution with Treasury, the trial balance and its supporting subsidiary records is intended to represent the single source of collections and disbursements recorded by DoD. |