The unadjusted trial balance is the first checkpoint in the accounting process that tests the correctness of journalizing and posting procedures, with respect to the double entry rule This step is done to ensure that the transactions posted have equal debits and credits, an important feature of the accounting equation and the rules of debit and credit. Since an undetermined number of transactions are spread over several accounts, the equality can be proved only if all balances are summarized and the total of all debit balances and the total all credit balances are equal. Based on the double entry rule, when one account is debited, another account is credited. If this was done for all transactions, the total of all net debit balances of accounts should be equal to the total of all net credit balances of the other accounts.
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