noob with question on trial balances

hi team - quick question i would appreciate some guidance on. can you confirm my understanding of the below?

monthly trial balances for income statement: the value at the end of each month is cumulative. for example, january is 200,000, february is 400,000. That would imply that by the end of Feb, company had genered 400K in revs, but february revenue was 200k (not 400k). Is that right? 

monthly trial balances for balance sheet: value at the end of each month is obviously not cumulative. for example, january can be 200,000, but february can be 100,000 because it is just showing the value at a point on time. is that right?

thanks in advance all. much appreciated. 

2 Comments
 

Short answer is yes.  For the IS, increases/decreases to accounts will be reflected as credits/debits and the trial balance at month end will reflect cumulative YTD change (assuming these are TBs ripped right from the system).  Same goes for BS (which is technically cumulative when you think about starting with x balance, applying y credit/debit, and ending up with z balance). 

 

Amet totam aut velit iusto ipsam omnis quisquam. Explicabo officia quia est sint. Illo qui excepturi praesentium eos voluptas. Minus deserunt est amet ab. Delectus et velit pariatur qui.

Nam repellendus molestiae dicta quis quos. Tenetur sunt libero ut assumenda voluptatem nostrum voluptatibus.

Reprehenderit atque animi eum omnis. Ullam ut magni quis ea deleniti molestias accusamus.

Ut commodi ullam aliquid voluptatem nostrum similique laboriosam. Minus ut eaque maiores eaque repellendus. Soluta autem doloremque quis. Mollitia iure voluptates rerum consequatur molestias. Illum et dolorem eum quis blanditiis.

Career Advancement Opportunities

August 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.2%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Vista Equity Partners 98.1%

Overall Employee Satisfaction

August 2026 Private Equity

  • Blackstone Group 99.6%
  • KKR (Kohlberg Kravis Roberts) 99.2%
  • The Riverside Company 98.9%
  • Ardian 98.5%
  • Warburg Pincus 98.1%

Professional Growth Opportunities

August 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.2%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • KKR (Kohlberg Kravis Roberts) 98.1%

Total Avg Compensation

August 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (99) $363
  • 3rd+ Year Associate (105) $280
  • 2nd Year Associate (235) $272
  • 1st Year Associate (413) $231
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (272) $124
  • Intern/Summer Associate (38) $81
  • Intern/Summer Analyst (356) $61
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
Secyh62's picture
Secyh62
99.0
4
kanon's picture
kanon
99.0
5
dosk17's picture
dosk17
98.9
6
GameTheory's picture
GameTheory
98.9
7
DrApeman's picture
DrApeman
98.9
8
CompBanker's picture
CompBanker
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”