(1) Total debit opening balance of all accounts = Total credit opening balance of all accounts.

(2) Total debit amount of all accounts = total credit amount of all accounts.

(3) Total ending balance of debits in all accounts = total ending balance of credits in all accounts.

Classification of trial balance:

(1) Trial balance of amount Trial balance means that the total debit amount of all accounts in the current period is balanced with the total credit amount of all accounts in the current period, that is, the total debit amount of all accounts in the current period = the total credit amount of all accounts in the current period. The direct basis of the trial balance is the bookkeeping rule of the debit and credit bookkeeping method, that is, "there must be a loan for borrowing, and the loan must be equal."

(2) Balance Trial Balance Trial Balance refers to the balance between the total ending (opening) balance of all account debits and the total ending (opening) balance of all account credits, that is, the total ending (opening) balance of all account debits = the total ending (opening) balance of all account credits. The direct basis of the trial balance is the financial situation equation, that is, assets = liabilities+owners' equity.