Accounting · phase
Phase 4: Trial Balance
Verify that total debits equal total credits across all accounts.
/accounting-trial-balance <project>Purpose
The Trial Balance phase extracts closing balances from all ledger accounts and verifies that total debits equal total credits, serving as a checkpoint before adjustments.
Prerequisites
The general ledger must exist at .singularskills/accounting/<project>/03-ledger.md.
What It Does
- Reads account balances from the general ledger
- Lists all accounts with their debit or credit balances
- Totals all debits and all credits
- Validates that totals match
- Flags discrepancies if found
- Writes the trial balance to
.singularskills/accounting/<project>/04-trial-balance.md
Output
Creates .singularskills/accounting/<project>/04-trial-balance.md containing:
- Unadjusted trial balance listing all accounts
- Total debits and total credits
- Balance verification status
Next Phase
NextAdjust
After the trial balance, proceed to Adjust to record adjusting entries.