# Trial balance

> Trial balance — Every account's balance in two columns, proving that total debits equal total credits.

Source: https://lopifi.com/glossary/trial-balance
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is trial balance?** In accounting, trial balance means every account's balance in two columns, proving that total debits equal total credits.

## Words this system refuses for it

- account list
- TB in UI copy

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [trial-balance](https://lopifi.com/md/components/trial-balance), [account-register](https://lopifi.com/md/components/account-register)
- **Related:** account