Accounting
Trial balance
The summary of all accounts with their debit, credit and resulting balance totals.
It checks that the books balance and helps identify accounts with unusual balances before closing.
An example
Generate it at any date to assess the year without waiting for the close.
The typical mistake
Looking at it only in December. It is a monthly control tool, not merely a closing formality.
How it appears in AndCompta
Generate it at any date, not only at year-end. It is the first place to look when figures in a return do not match the books.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.