On Mon, 01 May 2000, Christopher Browne wrote:

> a) In the general ledger, where an account is just an account.
>
> b) In the trial balance, where, again, an account is just an account.

Ok. I will accept that. However, in these cases, you are listing journal 
entries, or a summary of them in debit/credit form and are not dealing with 
"balances". I was referring more to reports that list a single number 
associated with each account.


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