Your debit amounts always have to equal your credit amounts, which is one of the reasons to prepare a post-closing -- or after-closing -- trial balance. In accounting, you finish out an accounting ...

At the end of each accounting period ... it creates an adjusted trial balance, from which it prepares a post closing trial balance with all entries netting to zero.

At the end of each reporting period, accountants and bookkeepers verify the records of a business' transactions -- its debits and credits -- for that period. Once this is complete, this ledger is ...