trial balance
noun[C,usually singular]
ACCOUNTINGukus(abbreviationt.b.)in double-entrybookkeeping, theactofaddingthecreditanddebitcolumnsof allaccountstocheckthat they areequalinorderto show that theaccountsarecorrect:
Thetrialbalancewillfailtobalanceif bothaspectsof atransactionare notrecorded.