Grade 9 EMS Test: General Ledger and Trial Balances

This test includes: Trading businesses, General Ledger, trial balances, debit and credit entries, balance sheet and nominal accounts section, double-entry principal, Accounting Equation (assets, owner's equity, liabilities), debit or credit opening balances, practical application of completing a general ledger and preparing trial balances.

(7 pages with questions, detailed memo with explanations in blue at the end)