Forms of a Trial Balance

A trial balance may be prepared in two forms, they are –
1. Journal Form
2. Ledger Form
The trial balance must tally irrespective of the form of a trial balance.
1. Journal Form : This form of a Trial balance will have a format of Journal Folio. It will
have a column for serial number, name of the account, ledger folio, debit amount and credit
amount columns in this journal form.
The ledger folio will show the page number on which such account appear in the ledger.
Specimen of Journal Form of Trial Balance :



2. Ledger Form : This form of a trial balance have two sides i.e. debit side and credit side. In
fact, the ledger form of a trial balance is prepared in the form of an account. Each side of the
trial balance will have particulars (name of the account) column, folio column and the amount
column.
Specimen of ledger form of Trial Balance