Trial balance

A list of every account balance in the ledger, with debits in one column and credits in the other, which must total the same.

It's the checkpoint between bookkeeping and reporting: the financial statements are assembled from it after adjustments for accruals, depreciation and provisions.

A trial balance that balances proves the arithmetic. It says nothing about the truth. Even a transaction posted to the wrong account, or omitted entirely, leaves it perfectly balanced.

Arithmetic slips get caught. Judgement doesn't.