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Accounting Trial Balance Example. The trial balance is a report run at the end of an accounting period, listing the ending balance in each general ledger account. Accounting Trial Balance Example and Financial Statement Preparation.

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The trial balance sums up all the debit balances in one column and all the credit balances in another column. Sardar Hammad is sole owner of business. A trial balance is a report that lists the balances of all general ledger accounts of a company at a certain point in time.

This information is provided in order to communicate the financial position of the entity to interested parties.

The accounting equation needs to balance, every transaction needs to be balanced, our debits and credits need to be balanced and so on.

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Trial balance is a list of ledger accounts balances, showing debit balances and credit balances, separately on a certain date. A trial balance is the accounting equation of our business laid out in detail. Trial balance is only a statement not an account.