De proefbalans

A trial balance lists all the ledger accounts and their balances at a specific time.
It is prepared at the end of an accounting period to verify that the total debits equal the total credits.
Consider Daily Mart, a grocery store that prepares monthly trial balances to ensure accuracy.
It lists debit items such as cash, inventory, and salaries expense, as well as credit items such as sales revenue, accounts payable, and capital.
Daily Mart received fifty thousand dollars in cash sales in February twenty twenty-five, increasing the cash and sales revenue accounts equally.
This balanced total helps confirm the accuracy of the accounts. If Daily Mart records only the debit, the trial balance will not match, signaling an error.
Next, Daily Mart sums the debit and credit columns to check if they are equal.
If the totals are not equal, it indicates a potential error, such as a missing or incorrectly posted transaction, which requires correction.
Despite ensuring accuracy, a trial balance cannot detect errors when equal debits and credits are recorded in the wrong accounts or when transactions are omitted.