All trial balances should have a heading that includes the company name, the words Trial Balance, and the date of the account balances. After the heading you will likely see the following four columns: account number, account title, debit balance amount, and credit balance amount. Most trial balances will not list any account having a $0.00 balance. As a result, the post-closing trial balance will list only the balance sheet accounts with a balance other than zero. The debit and credit amount columns will be summed and the totals should be identical.
Today's accounting software will likely generate a post-closing trial balance or any other trial balance with the click of a mouse. Thanks to accounting software, trial balances are likely to be in balance since the manual calculations have been eliminated.
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