Years ago, write-up software was fairly rare, and the market was dominated by trial balance applications. Over the years, as software applications have become more sophisticated, the distribution has switched, with write-up becoming predominant. While not as popular as it was in the past, software specifically designed for trial balance use is still available, and still selling very nicely.While the two applications are somewhat similar, they are far from identical. Nor is trial balance a subset of write-up. Sure, you enter financial data into either of them, and both can produce financial statements, but that's pretty much where the similarities end.

With a write-up package, the object is to produce the original books of record for the client. You may be producing a set of financial statements, but the ultimate object is to generate a general ledger and subsidiary ledgers. With a trial balance application, the financial statements are the ultimate goal.

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