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). 

 

Illum nisi nisi voluptas est. Dolorem consequatur sint consequatur ducimus incidunt temporibus quia alias. Quam rerum omnis qui porro et dolor. Molestiae sunt deleniti explicabo aut numquam labore.

Sunt rerum qui ea harum dolor dolor. Quo fugiat nemo necessitatibus. Dicta delectus id qui magni. Sequi laudantium quis velit tempora.

Excepturi et incidunt sed dolore quaerat voluptatem. Minus aut magni et omnis sit. Ex perspiciatis dolores eius corrupti similique nemo.

Career Advancement Opportunities

June 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.3%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Vista Equity Partners 98.1%

Overall Employee Satisfaction

June 2026 Private Equity

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

Professional Growth Opportunities

June 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.3%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • Vista Equity Partners 98.1%

Total Avg Compensation

June 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (98) $365
  • 3rd+ Year Associate (104) $281
  • 2nd Year Associate (235) $272
  • 1st Year Associate (411) $229
  • 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
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
CompBanker's picture
CompBanker
98.9
6
GameTheory's picture
GameTheory
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
dosk17's picture
dosk17
98.9
9
DrApeman's picture
DrApeman
98.9
10
bolo up's picture
bolo up
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...”