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Accounting & Ledger
3 min read
Updated July 18, 2026

Trial balance

The trial balance lists account totals to confirm debits equal credits before final reports are prepared.

1

Run the trial balance after posting all transactions for the period.

2

Review accounts with unexpected balances and investigate any differences.

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Tip: If debits and credits do not match, check recent journal entries and reconciliations for missing or incorrect postings.

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