a means of checking the correctness of a set of account books. All the debit balances are put in one column and all the credit balances in another. If the totals do not agree, a mistake has been made in adding, copying out, or posting. If the columns agree, the books can be considered free of this kind of mistake; but some mistakes are not uncovered by a trial balance., pearaamatu kontode deebeti- ja kreeditisaldode loend, millega kontrollitakse, kas deebetikäibed ja saldod võrduvad kreediti käivete ja saldodega