ABSTRACT
Get everyone to stand up and network into pairs/trios. Ask the pairs/trios to prepare a trial balance based on the T account balances. This should be done on flipcharts. Use Blu-Tak to stick flipcharts to the walls of the training room. Get one of the pairs/trios to present their trial balance. Ensure that it is correct and that the other pairs/trios agree with and understand how the presenting team’s trial balance has been worked out.
