A list of all accounts and their balances at a particular date showing that debits equal credits are referred to as a(n) Trial balance.
This is further explained below.
What is a Trial balance.?
Generally, A list of all of the general ledger that are included in the ledger of a company is what is known as a trial balance for that company.
This list will include the name of each nominal ledger account as well as the value that corresponds to that account in the nominal ledger.
In conclusion, Trial balances consist of a list of all accounts and their balances as of a given date, demonstrating that debits equal credits.
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