A trial balance is a list of the balances of ledger accounts of a business at a specific point of time usually at the end of a period such as month, quarter or year. An unadjusted trial balance is the one which is created before any adjustments are made in the ledger accounts.
The preparation of a trial balance is very simple. All we have to do is to list the balances of the ledger accounts of a business.
Following is the unadjusted trial balance prepared from the ledger accounts of Company A.
Company A
Unadjusted Trial Balance
January 31, 2010

Particulars
Debit
Credit
Cash
Accounts Receivable
Office Supplies
Prepaid Rent
Equipment
Accounts Payable
Notes Payable
Utilities Payable
Unearned Revenue
Common Stock
Service Revenue
Wages Expense
Miscellaneous Expense
Electricity Expense
Telephone Expense
Dividend
Total
20,430
5,900
22,800
36,000
80,000






38,200
3,470
2,470
1,494
5,000
215,764





5,200
20,000
3,964
4,000
100,000
82,600





215,764