Workpapers

Trial Balance Template

A clean trial balance template for listing all general ledger accounts with their debit and credit balances. Includes automatic totals, a balance check formula that confirms debits equal credits, and conditional formatting to flag any difference.

How to use this template

1

Enter the reporting date

Fill in the 'As of' date in the header to identify the period for this trial balance.

2

List all general ledger accounts

Enter each GL account number and name in the Account No. and Account Name columns.

3

Enter debit and credit balances

Input the balance for each account in either the Debit or Credit column based on its normal balance type.

4

Verify the balance check

The Totals row sums both columns and the Balance Check row calculates the difference. It should equal zero if all entries are correct.

5

Investigate any difference

If the balance check is non-zero, trace back through recent journal entries to find the posting error or missing entry.

Why use this template

  • Automatic totals and balance check formula eliminate manual verification steps
  • Clean layout makes it easy to identify accounts with unusual balances
  • Serves as the starting point for financial statement preparation
  • Provides clear audit evidence that the books are in balance at period end

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