You have recorded dozens of transactions, posted them to ledger accounts, and now you want to know: did the double-entry system hold up? The trial balance is your first big check. It’s a simple list that shows if your total debits equal your total credits. But a balanced trial balance does not guarantee that everything is perfect. This chapter shows you how to prepare a trial balance, what it can (and cannot) tell you, and why it is just one tool in the accountant’s kit.