Preparing a trial balance
![Picture](/uploads/1/4/9/3/14933116/9643156.jpg?289)
Preparing a trial balance is sometimes known as "proving the ledger". A trial balance is a list of all of the account names and their balances.
accountants always stay in balance!
![Picture](/uploads/1/4/9/3/14933116/9704477.gif?1)
If the accounts add up to the same amounts, the trial balance is in balance. If the accounts do not add up, there is an error in the journal, the posting process, or in the preparing of the trial balance.