1. This results in a listing called the " adjusted trial balance ". 2. From these nominal ledger accounts a trial balance can be created. 3. The extraction of account balances is called a trial balance . 4. The trial balance lists all the nominal ledger account balances. 5. CA 98 will help to create a trial balance or compile bank reconciliation statements. 6. All the figures in the trial balance are rearranged to prepare a SSAP, FRS, IFRS ). 7. It was later published in " Trial Balance : The Collected Short Stories of William March ". 8. The trial balance is usually prepared by a bookkeeper or accountant who has used'T'account format for presenting values. 9. The trial balance , which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements. 10. The functionalities are like access to ledgers, trial balance , profit and loss, balance sheet, debtors and creditors ageing, project costing.