---
title: "Trial balance"
description: "What a trial balance is, the 2, 4 and 6 column formats, how to prepare one, what errors it catches and misses, with a worked example you can follow."
canonical: https://ledgeriano.com/glossary/trial-balance
language: en
publisher: "Ledgeriano"
updated: 2026-11-06
---

# Trial balance

> What a trial balance is, the 2, 4 and 6 column formats, how to prepare one, what errors it catches and misses, with a worked example you can follow.

A trial balance is a list of every account in the general ledger with its debit or credit balance at a date, used to prove that total debits equal total credits. The 6-column version shows each account's opening balance, movement during the period and closing balance. It is the starting point for preparing financial statements.

Preparing one is mechanical: take each account's closing balance from the ledger, put it in the debit or credit column according to its sign, and total both columns. In software it is a report, and the 2, 4 and 6 column layouts are simply different levels of detail (closing only; movement plus closing; opening, movement and closing).

A balanced trial balance proves arithmetic, not correctness. It will not catch an entry posted to the wrong account, a transaction left out, or the same invoice recorded twice. That is why it is reviewed line by line against [normal balances](https://ledgeriano.com/glossary/normal-balance) and last period's figures before the statements are drafted.

Ledgeriano produces 2, 4 and 6 column trial balances for any date range, with drill-down to ledger lines. Our [trial balance template](https://ledgeriano.com/templates/trial-balance-template) shows the layout if you work in a spreadsheet.

## Example: a small trial balance

A service business at 31 December. Debits and credits both total 96,000.

| Account | Debit | Credit |
| --- | --- | --- |
| Bank | 21,000 |  |
| Accounts receivable | 9,000 |  |
| Equipment | 18,000 |  |
| Accounts payable |  | 4,500 |
| Share capital |  | 20,000 |
| Service revenue |  | 71,500 |
| Salaries expense | 38,000 |  |
| Rent expense | 10,000 |  |
| **Total** | **96,000** | **96,000** |

### What if the trial balance does not balance?

Look for a one-sided posting, a transposition (the difference divides by 9) or a balance put in the wrong column (the difference is twice an account balance). Software that only posts balanced entries prevents this.

### What is an adjusted trial balance?

The trial balance after period-end adjusting entries such as accruals and depreciation. The statements are prepared from it.

### Is the trial balance a financial statement?

No. It is an internal working report. The balance sheet and income statement are prepared from it.

Guide: https://ledgeriano.com/guides/double-entry-journal-entries