TRIAL BALANCE FORMAT

dr. side - Assets, Expenses
cr. side - Libilities, Income

The trial balance is a worksheet on which you list all your general ledger accounts and their debit or credit balance. It is a tool that is used to alert you to errors in your books. The total debits must equal the total credits. If they don't equal, you know you have an error that must be tracked down.

Generally, fixed asset, current asset, accumulated loss, expenses and costs are debit accounts; current and long term liabilities, share capital, share premium, sales and income are credit accounts.

The following list some examples of debit and credit accounts. And the format can be seen in:
http://www.toolkit.cch.com/text/P06_1510.asp

Debit accounts:
Cash in bank
Accounts receivable
Equipment
Buildings
Land
Bank balances
Prepayments
Deposit paid
Advertising
Depreciation
Insurance
Interest expense
Payroll taxes
Property taxes
Repairs and maintenance
Utilities
Wages

Credit accounts:
Accumulated depr. equip.
Accumulated depr. build.
Accounts payable
Deposit received
Accrual
Payroll taxes payable
Mortgage payable
Share Capital
Sales
Rental income
Other income