This introductory accounting series was first published as a single volume, TAFE Accounting, and became the best selling text in the VET market in Victoria. Subsequently a format of split volumes was adopted to address market requirements outside of these qualifications. The companion volume to this text is Accounting Basic Reports. To Trial Balance is written to the following core and elective units of competency: ' FNSACC301A Process financial transactions and extract interim reports ' FNSACC302A Administer subsidiary accounts and ledgers ' BSBFIA302A Process payroll ' FNSBKG405A Establish and maintain a payroll system This current edition has undergone a number of revisions to ensure it rigorously addresses procedural aspects of core competencies in the TAFE and RTO markets, especially FNSACC302 and FNSBKG405, and to incorporate the changes made to FNS. It also includes a significant number of support materials, to assist students in courses with limited teacher interaction. David Flanders, an experienced author and academic, is now a member of the author team.