a statement of all the open debit and credit items, made preliminary to balancing a double-entry ledger.
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Origin of trial balance
First recorded in 1830–40
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
British Dictionary definitions for trial balance
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