The process of ascertaining the balance of a particular account on a given date is

Answer: Option C

The process of ascertaining the balance of a particular account on a given date is called Balancing.
Balancing of an account is to total both debit and credit sides of an account and putting the difference on that side which is shorter. All ledger accounts are usually closed and balanced at the end of an accounting period. The main reason for balancing is to ascertain the precise position of a business enterprise at a particular period of time. It is worth mentioning here that only permanent accounts are balanced and carried forward to the balance sheet.