ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MAKING A MARKET Definition
MAKING A MARKET is securities dealers showing both a bid and an offer for a particular maturity and type of security. This is not to be confused with a quote, which is a general indication of prices rather than a specific price at which a transaction may be executed.
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AUDIT DOCUMENTATION see WORKING PAPERS.
TRIAL BALANCE is a listing of the accounts in your general ledger and their balances as of a specified date. A trial balance is usually prepared at the end of an accounting period and is used to see if additional adjustments are required to any of the balances. Since the basic accounting system relies on double-entry bookkeeping, a trial balance will have the same total debit amount as it has total credit amounts.