In this episode of Debit, Credit, Done!, Dean explains the role of the trial balance in double-entry bookkeeping. Learn how to list ledger account balances, check that debits equal credits, and prepare your books for the next stage—producing the Statement of Profit or Loss and the Statement of Financial Position. Includes practical examples, common errors to avoid, and a practice task to help solidify your understanding.

📚 Designed for AAT Level 2 and Level 3 learners
🧾 Key skills: preparing a trial balance, spotting posting errors, understanding internal checks
📓 Next episode: Statement of Profit or Loss – did the business make a profit?