Aqid ERPMeaning
The trial balance (ميزان المراجعة) is pulled from the ledger at a date: each account with its balance on the debit or the credit side, and the two totals. Because every entry debited and credited equal amounts, equal totals prove nothing was posted one-sided. It is the bridge to the statements: the income and expense accounts become the income statement, the rest the balance sheet.
What it does not prove is that the accounting is right. An amount posted to the wrong account, a transaction missed entirely, or two errors that cancel out all leave it in balance. An unadjusted trial balance is pulled before the month-end entries, an adjusted one after; the statements come from the adjusted one. It is a working paper, not a statement, and the first thing an auditor asks for.
Also called: TB · ميزان المراجعة
Example
Al Noor's trial balance at 31 October lists eleven accounts: debits of 241,080.00 (bank, receivables, equipment, cost of sales, salaries, depreciation) and credits of 241,080.00 (accumulated depreciation, payables, VAT payable, capital, sales). The totals agree; the accountant then checks VAT payable against the return before closing.