Trial Balance: what it proves and what it doesn't

What it is

A list of every ledger balance on a date, in two columns: Debit and Credit. Because every entry is double-sided, the two totals must be equal.

What it proves

Only that total debits equal total credits.

What it does NOT prove

That entries went to the right accounts, with the right amounts, in the right period. See Why the Trial Balance matches but the Balance Sheet is still wrong.

If it doesn't tally

1. Check opening balances (a missing or one-sided opening balance is the most common cause).
2. Find the difference. If it divides by 9, suspect a transposition (e.g. 54 typed as 45).
3. If it is exactly double an amount, an item was posted on the wrong side.
4. Look for ledgers with unusual balances (a creditor with a Dr balance, negative cash).
5. Park any unexplained difference in a Suspense account only while you investigate.

In Hisab Central

Final Accounts → Trial Balance, choose the period and click Print if needed.