The trial balance is a control table
The trial balance summarizes the debit and credit movements of all accounts. It confirms that double-entry bookkeeping is balanced, but it does not prove that every account is correct. A wrong entry can still balance.
The trial balance must therefore be read with the general ledger, the journal and the supporting documents.
What to check before closing
Before closing, review old customer and supplier balances, VAT accounts, payroll and social accounts, tax accounts, bank accounts, suspense accounts and inventory adjustments. Look for abnormal debit or credit balances, accounts with no movement, and manual entries posted near the closing date.
The goal is to move from a balanced table to a justified accounting file.
Link with financial statements
The trial balance feeds the balance sheet, income statement, cash flow statement, statement of changes in equity and notes. If the trial balance is not reviewed, the financial statements may present figures that are hard to defend.
In daily use, do not wait for year-end. Review a short monthly trial balance for sensitive accounts, then a full one before closing. It is easier to explain an unusual balance while the supporting documents and operational context are still fresh.
Official references
Use the trial balance for review
Do not treat the trial balance as the end of accounting work. Treat it as the checklist that shows which accounts still need evidence.