Why do trial balance balance?

The trial balance is the process of totaling all Debits & Credits in your chart of accounts (General Ledger), then making sure the sum of all debits are equal to the sum of all credits. The Trial Balance is a vital step in the accounting cycle, being the "first" step in the "end of accounting period process."

A trial balance is the accounting statement of balance sheet and revenue and expense statement before adjustments for accuracy and reasonableness.

The next steps in the closing of the books are Adjusted Trial Balance and Post Closing Trial Balance.