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.

However, this does not mean that there are no errors in a company’s accounting system. For example ... the financial statements. The post-closing trial balance shows the balances after the ...

A trial balance is a listing of a company's accounts and balances. This report may not be the most exciting output of a small business accounting ... may be pre-closing or post-closing.