How to prepare a trial balance?

Trial Balance is a report to analyze the account transaction,In double entry system every entry has dual effect,therefore trial balance is the report where all debits and credits sum must be equal.

trial balance has two sides debit and credit...debit all expenses and assets and credit all incomes and liabilities,,those items posted from ledger accounts

trial balance ensures that the entries of a bookkeeping system are mathematically correct. this where the balances of all ledgers are compiled into credits and debit column and they should balance