trial balance

noun Bookkeeping.

a statement of all the open debit and credit items, made preliminary to balancing a double-entry ledger.

Origin of trial balance

First recorded in 1830–40

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British Dictionary definitions for trial balance

trial balance

noun

accounting a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality

Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012