The Trial Balance is a summarized listing of all accounts and their balances for the accounting period selected.  The Trial Balance includes the account number and description, debits and credits. 

The Trial Balance is divided into sections governed by the Account Breaks entered on the GLE menu during "Getting Started".  The Account Breaks are labels given to certain groups of like accounts.

At the end of the Trial Balance, the two columns, debit and credit, should agree.  If the two columns agree, the General Ledger is said to be in balance.  This will prove the requirements of the double-entry accounting system.  All Journal Entries, system or manual, must be entered in such a way that debits equal credits.  If the two columns do not agree, reconcile the General Ledger to find which account(s) are causing the problem.  Just because the two columns agree does not mean that errors have not occurred.  It only means that for every debit there was a corresponding and equal credit.

The Trial Balance is usually run once an accounting period.  The Trial Balance can be run more than once an accounting period and can be run anytime during the accounting period.