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A trial balance summarises the closing balance of the different general ledgers of the company, while a balance sheet summarises the total liabilities, assets, and shareholders equity in the company.
The purpose of the lead schedule is to provide a roadmap of the account for the audit process, giving an overview of the transactions and balances within the account and directing the auditor to more detailed schedules.
A lead schedule (also known as a lead sheet) is an accounting tool used during an audit process. Its a document that serves as a guide or index for a specific account within a companys financial statements.
A trial balance summarises the closing balance of the different general ledgers of the company, while a balance sheet summarises the total liabilities, assets, and shareholders equity in the company.
What is a Lead Schedule? A lead schedule is a working paper that lists the detailed general ledger accounts comprising a line item in the financial statements. The total on a lead schedule should match the total for the corresponding line item in a clients financial statements.

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A lead schedule shows the general ledger (GL) accounts that are included in each financial statement line item and note disclosure. There would normally be one lead schedule for each financial statement line item or group of related line items.
What is a Lead Schedule? A lead schedule is a working paper that lists the detailed general ledger accounts comprising a line item in the financial statements. The total on a lead schedule should match the total for the corresponding line item in a clients financial statements.
A lead sheet is a document that provides a summary of the information and evidence gathered during an audit. It typicall. Tony Odorisio.

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