Trial balance

For every transaction in the double entry system, equal amounts of debit and crdit are recorded in the books of account.if all the transactions have been recorded perfectly, we can say that the total of the debit balance should be equal total of credit balances.
The account balance are used to prepare the final accounts. An attempt is first made to check the accuracy of the recording and posting of each transaction as welll as the correct balancinf of accout by means of preparing a schedule if balance of all accourns known as trial balance.
A trial balance is simply a list of the names and balances of all accounts in the ledger and cash book and listed in the order in which they appear in the ledger