What is the main account, which should begin its trial balance? - Capital - current assets - liabilities - cash

Capital1  

Generally 

No matter which account start with the trial balance 

It is important to have a balanced and contains all accounts 

  Usually 

  Preferably begins with accounts of current  assets such as cash and bank 

If you mean to ask what is the primary account for the activity is the capital account 

Whether physical or cash because it is the first contribution to the activity 

No matter ..

All these accounts must be included in the trial balance, but we start Palmtalib