Explanation:

Transactions in the journal are grouped by accounts in the order of assets, liabilities, equity, income, and expenses. They are then transferred to the ledger. Ledger entries appear in the order of accounts compared to the journal's chronological order.
After you have categorized transactions into corresponding accounts and recorded them in your ledger, you must check if your books are balanced. The trial balance helps you with that. It shows the ending balances of all your accounts as they appear on the balance sheet. The trial balance contains a description, account number, account name, debit balance, and credit balance. Once information from the ledger is consolidated into the trial balance, it is easy for your accountant to spot imbalances between debits and credits. It is concise, orderly, and helps remove discrepancy, proving to be a handy tool in keeping your books balanced.