Trial balance is a list of all general ledger accounts both revenue and capital contained in the ledger of a business
Trial balance is a bookkeeping worksheet in which the balance of all ledgers are complied into debit and credit account column totals that are equal
a statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.
A trial balance is a list of all the general ledger accounts contained in the ledger of a business. This list will contain the name of each nominal ledger account and the value of that nominal ledger account and the value of that nominal ledger balance. Each nominal ledger account will hold either a debit balance or a credit balance.