The trial balance of a ledger is an arrangement in columnar form of the debit and credit balances of all accounts so as to show the grand total of each group. The trial balance shows whether the ledger is in balance. The total of debits should equal the total of credits, but as will be seen that does not insure that posting has been correctly done. By posting is meant copying debit or credit figures from original entry records into the records of final entry where transactions, it will be remembered, are classified into accounts. Posting incorrectly would be for example, placing a debit or a credit into the wrong account.