Following are the methods of preparing a trial balance :

1. Totalling method: In this method, the balance is not to find out, but total of the amounts of debit and credit sides of all the accounts will be made. Then, in a separate page or in the register, the totals of the both the sides of an account are written with an account name. If the account is squared up (totals of both sides are same), then also the total of both the sides are considered. If the totals of the debit and credit side of the accounts in a register are same or equal, then it can be said that accounts written are arithmetically correct. And if there is a difference in the totals of accounts in a register, then error is to be found out.

2. Balancing method : According to this method, the balance of each account is to be found out. Then, on a paper, in the predecided format, debit and credit balance are to be written. Afterwards, the total of debit balances and the total of credit balances are to be found out and totals of the both debit and credit balances should get tallied. This method is more popular for preparing a trial balance.