PS --- And in the "old days" we used to do a trial balance BEFORE closing the books because wanting  to be sure the books were in balance at that point, and not having to try to find/fix the errors after. Of course also done at periodic intervals to make sure any errors fixed between now and the last time done. So you didn't have to  search for the error before the double lines (drawn in all ledger accounts to mark that point).


Michael

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