How many columns are there in trial balance?

The correct answer is C. 4.

A trial balance is a list of all the accounts in a company’s general ledger, with their balances at a specific point in time. It is used to verify that the total debits equal the total credits in the general ledger.

A trial balance typically has four columns:

• Account: The name of the account.
• Debit: The debit balance of the account.
• Credit: The credit balance of the account.
• Balance: The difference between the debit and credit balances of the account.

The trial balance is a useful tool for accountants, as it can help them to identify errors in the general ledger. It can also be used to prepare financial statements, such as the balance sheet and income statement.

Here is a more detailed explanation of each option:

• Option A: 8. This is incorrect, as a trial balance typically has four columns.
• Option B: 5. This is incorrect, as a trial balance typically has four columns.
• Option C: 4. This is the correct answer, as a trial balance typically has four columns.
• Option D: 2. This is incorrect, as a trial balance typically has four columns.