The ordering of accounts in a trial balance typically follows their identification number from the chart of accounts,that is,assets first,then liabilities,then common stock and dividends,followed by revenues and expenses.

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The ordering of accounts in a trial balance typically does follow their identification number from the chart of accounts in this order: assets, liabilities, common stock and dividends, and then followed by revenues and expenses.

The Ordering of Accounts in a Trial Balance Typically Follows