Preparing a trial balance
Objective: Prepare an unadjusted trial balance from ledger balances.
Recommended first: The general ledger
A trial balance lists each account with its balance in the debit or credit column. If total debits equal total credits, every entry was posted with equal sides. If not, something was posted on one side only or to the wrong column.
An unadjusted trial balance is prepared before month-end adjustments; an adjusted trial balance after; a post-closing trial balance after closing entries.
Preparing the trial balance is usually the first step of month-end review. List accounts in chart order, place each balance in its normal column, and total. Then scan for oddities: an expense with a credit balance, a liability with a debit balance, or a large unexpected figure. These often reveal posting errors even when totals agree.
Check your work
- Is every balance in the correct column?
- Do totals agree?
- Are there any accounts on their abnormal side?
A small service business's trial balance totals $14,450 on each side after its first month.
| Account | Debit | Credit |
|---|---|---|
| Total debits | $14,450.00 | |
| Total credits | $14,450.00 |
Common mistakes
✗ Putting Accumulated Depreciation in the debit column.
✓ It has a normal credit balance.
Guided practice
Use hints freely here.
Item 1 of 1
Error detective: one side not posted?
A $270.00 cash sale was posted to Cash, but the credit to Sales Revenue was never posted. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
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Independent practice
Try these without hints. Completing the lesson needs at least one independent item solved without revealing the answer.
Item 1 of 4
Error detective: one line on the wrong side?
A $810.00 payment to a supplier was posted correctly as a credit to Cash, but the Accounts Payable side was also posted as a credit instead of a debit. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
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Key terms
- Trial balance
- A list of account balances with total debits and credits.
- Adjusted trial balance
- The trial balance after period-end adjustments.
References and provenance
- OpenStax, Principles of Accounting, Volume 1: Financial Accounting (accessed 2026-10-29)
Original lesson written for Bookkeeping Exercises (AI-assisted drafting). Calculations are verified by the platform's automated accounting tests. Not yet reviewed by a credentialed accountant. Updated 2026-10-29.