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

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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Collins
World English Dictionary
trial balance
 
n
accounting a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Example sentences
The beginning trial balance and outstanding orders are illustrated.
The first step is to identify all capital accounts on the working trial balance
  for the subsidiary.
Also, submit the working trial balance of the facility with the cost report.
The preclosing trial balance figures should be the basis for each line item.
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