Trial Balance

The trial balance lists all of the accounts within the general ledger. These are both revenue and capital accounts. The trial balance is used to prepare the balance sheet. The trial balance shows that the value or sum of debit values balances (is the same as) that of the credit values in the system. equal the total of all the credit value balances. The trial balance helps clearly see if there are reporting problems between subledgers and accounts within the general ledger system.