TRIAL BALANCE:Trial balance is nothing but Summarising of 
balance sheet or balancing all the ledgers . Ledger 
Accounts will show either debit or credit balances.If the 
two balances are not equal , suspense account to be opened 
for that amount.after discovering the fault,suspense 
account will be deleted.
 FINALISATION :First journalise the transaction,posting 
that into relevant account.Each transactions have debit and 
credit items.After making ledger posting ,accounts to be 
totalled for doing trial balance.Second,Trading and profit 
and loss account to be prepared.At Last,Balance Sheet to be 
prepared.