Answer is B because after preparing all the accounts even after ledger trial balance is prepared to check that there is any mistake in the answer or not if the total of trial balance is equal mean debit side is equal to credit side it means our ans is correct.

Explanation:

The correct answer is option B, Trial Balance.

What is a Trial Balance?
A trial balance is a list of all the balances of the ledger accounts at a specific point in time. It is usually prepared at the end of an accounting period, such as a month, quarter, or year. The purpose of the trial balance is to ensure that the total debits equal the total credits in the accounting system, thereby ensuring that the books are in balance.

Process of Preparing a Trial Balance:
1. Ledger Posting: All transactions are initially recorded in a journal and then posted to the respective ledger accounts. This process involves transferring the information from the journal to the ledger, which creates a record of each transaction for each account.
2. Balancing the Accounts: Once all the transactions are posted into the ledger, the accounts are balanced by calculating the total debits and credits for each account. The account balance is determined by subtracting the total credits from the total debits or vice versa.
3. List of Account Balances: After the accounts are balanced, the balances of all the accounts are listed in a trial balance.
4. Classification of Balances: The account balances are classified into debit and credit columns in the trial balance. The debit column includes the balances of all the asset and expense accounts, while the credit column includes the balances of all the liability, equity, and revenue accounts.
5. Totaling the Columns: The debit and credit columns of the trial balance are then totaled separately to ensure that the total debits equal the total credits. If the totals match, it indicates that the accounts are balanced and the books are in balance. If the totals don't match, it indicates that there is an error in the accounting records that needs to be identified and corrected.

Purpose of a Trial Balance:
The trial balance serves as an important tool for accountants and auditors to verify the accuracy of the accounting records. It helps in detecting errors such as incorrect postings, transposition errors, or missing entries. By ensuring that the total debits equal the total credits, the trial balance provides assurance that the accounting system is in balance and the financial statements can be prepared accurately.

In conclusion, the balance of each account is listed in a trial balance once all the transactions are posted into the ledger and the accounts are balanced off. The trial balance helps in verifying the accuracy of the accounting records and ensures that the books are in balance.