First, let’s make sure you understand the trial balance! This is where we start our relationship with our clients. Without a clear trial balance, a company (business) plan (numerical plan for one year to the future) cannot be created. At the same time, the president’s intention (management policy) should also be clarified. We work every day to support our clients in creating a plan, executing it, revising it, and then executing it in order to make it better for each client.