Trial balance is a list of closing balances of the ledger accounts on a certain date. It is usually prepared at the end of an accounting period as the first step.Trial balance is only confirms that the total of all debit balances match the total of credit balances, totals may agree in a spite of errors. When you record your transactions extra care needs to be taken to avoid errors. However, trial balance can help to find errors in the accounts, therefore regular checks are recommended. When a problem occurs it is easier to deal with it sooner rather than later.