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trial balance

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trial balance

–noun Bookkeeping.
a statement of all the open debit and credit items, made preliminary to balancing a double-entry ledger.

Origin:
1830–40
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2009.
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trial balance  
n.  A statement of all the open debit and credit items in a double-entry ledger, made to test their equality.
The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2009 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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