Trial balance
A trial balance lists the ending balance of every account, with total debits equal to total credits, to confirm the books balance.
The trial balance is the checkpoint between bookkeeping and reporting. It sums every account's debits and credits; if the two totals match, the double-entry math is intact.
It's also the starting point for the Profit & Loss and Balance Sheet, which regroup the same account balances into a readable format.
How Comma handles it
Comma's Trial Balance is computed live from posted entries, so it always reflects the current state of the ledger.