Under this method, trial balance is prepared with the debit and credit totals of all the ledger accounts. First of all, totals of all ledger accounts are found. Later on, debit totals of ledger accounts are transferred to debit column of trial balance and credit totals are transferred to credit column of trial balance. After then, the sum of both debit and credit columns of trial balance are found. The grand total of both columns should be equal. This method of preparing trial balance is not popular because it does help on preparation of final accounts. Final accounts are prepared from the ledger balances but not from totals of debit and credit.
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