What are the entries to be posted in the trial balance?

The t/b is a summary for a select period in time of the business activities. It will include all profit and loss accounts, assets and liabilities and capital. The result and purpose is to show the performance for that time selected to run the t/b. the accounts indicated above are actually closed out to earnings for the specific period of the t/b.immediately after the t/b the amount is reversed and continuity of business will go on.

Simple terms.

List all the accounts in the Ledger and input all the balances of each account on the right in Debit / Credit columns.
Add the total of the columns to see if the CR and DR are equal to each other.
If they don't equal, then your made a mistake somewhere.

e.g..





Dr. Cr.

Cash



xxx
a/r



xxx
Land



xxx
..
..
..
..

..

..

Wages expense





xxx

Total



xxx xxx



You do nothing else. No thinking really.