Steps to prepare Trial Balance

(i)    At first ascertain the balance account wise of all the ledger accounts.

(ii)  Write the name of the ledger account in the ledger account column.

(iii) Write against the name of the ledger account, the balance amount/total

       amount, debit balance/total in the debit column; and credit balance/

       total in the credit column.

(iv) Add the debit balance/total amount column and credit balance/total

       amount column.