Solution:- There are two methods of preparing Trial Balance:-
1• Total Method:- In this method, ledger accounts are not balanced. They are tolerated . These totals are entered in the debit and credit columns. The grand total of debit column will be equal to the total of the credit Balance.
2• Balance Method:– In this method the closing balances of Ledger accounts are treated in separate statement. The brought down balances are brought to this statement. All Debit balances are shown in the debit balance column and all credit balances in the credit column. This method is more commonly used one