Do ledger accounts in trail balance have balances of previous year?

A trial balance is a listing of account balances for a specified time. It will list all the debits and credits at the date specified. You will only have one date specified though, meaning if you were to do a trial balance as of the most current month end the previous year's balance would not be shown as part of that trial balance. Just in case you are asking whether balances are carried forward, Balance Sheet accounts accumulate over time while Revenues and Expenses are closed at year end. I hope I have answered your question. If you are still unsure, please ask again and explain what you are questioning. Thanks.