Hi There,
I am a software engineer so don't know accounting much.. though I have an idea... ive converted existing chart of accounts of my company in database... and recording transactions like this.

Date: 01/01/07
Voucher no. : 909111
Voucher Type : Bank Voucher

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Account no... Particulars... Debit... Credit
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01001(HSBC)... Hongkong Shinghai Bank... 50,000...
40010 (Party)... Party whom I am paying... 50,000
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Now as you can see I am saving all the transactions in a file in two fields debits and credits and also adding and subtracting the amount from the respective accounts lets say

Lets assume Last balance in HSBC was 90,000 and party balance was 0
01001 HSBC ---> 90,000 (-) 50,000... now its 40,000
40010 Party ---> 0 (+) 50,000... now its 50,000

If I do another transaction like the above

Date: 02/01/07
Voucher no. : 1212121
Voucher Type : Bank Voucher

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Account no... Particulars... Debit... Credit
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01001(HSBC)... Hongkong Shinghai Bank... 2,000...
40010 (Party)... Party whom I am paying... 2,000...
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The balance should be the following

01001 HSBC ---> 38,000
40010 Party ---> 52,000

Now my question is how do I make trial balance... I just need the concept how to pick entries and what to do... I am keeping all the current balances somewhere in a place called balance but I don't know how to make a trial balance so your guidance is required to tell me how to pick entries and how to calculate.

Thanks

Thanks in advance.

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Account no... Particulars... Debit... Credit
--------------------------------------------------------------------------------------------------
01001(HSBC)... Hongkong Shinghai Bank... 50,000.. .
40010 (Party)... Party whom I am paying... 50,000
--------------------------------------------------------------------------------------------------

Now as u can see I am saving all the transactions in a file in two fields debits and credits and also adding and subtracting the amount from the respective accounts lets say

Lets assume Last balance in HSBC was 90,000 and party balance was 0
01001 HSBC ---> 90,000 (-) 50,000... now its 40,000
40010 Party ---> 0 (+) 50,000... now its 50,000

Sir, in debiting HSBC, you add to your cash.

If you are paying the party, then your entry should have been:

dr. Party whom I am paying 50000
Cr. HSBC 50000

However, there should be a balance of at least 50t in your "Party whom I am paying" account. A typical scenario would be like this:

You purchase office supplies from A, then settle your account with A.

dr. Office Supplies 50,000
Cr. Accounts Payable - A 50000

dr. Accounts Payable - A 50000
Cr. HSBC 50,000

If your starting balances are: HSBC 90,000 and owner's equity 90000, your trial balance should appear like:

Debit credit
HSBC 40,000
Office Supplies 50,000
Owner's equity 90,000
Total 90,000 90,000