After the closing entries are recorded in the journal and posted to the general ledger accounts, a is prepared to show that total debits equal total credits. only accounts that still have a balance will appear.

Trial balance.

Explanation:

In the journal, transactions are analyzed and recorded.

After that, the transactions are posted from journal to ledger.

And then, the trial balance is prepared. It is a statement or list of accounts, that contains all the credit and debit balances. Total debit balance must be equal in aggregate to the total of the credit balances when accounts are balance at any given time, as a result of the double entry system. Is the only base for the preparation of final accounts.

The accounts listed are normally those with open balances.

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explanation:

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