The two different methods to prepare trial balance: 

a. Totals method : According to the totals method, the total of debit and credit sides of an accounts is shown in the debit and credit columns of the trial balance. If the total of the debit column and the total of credit column of trial balance are equal, then the trial balance is said to agree, otherwise not.

b. Balance method : According to the balance method, the balance of ledger accounts is shown in the debit and credit column of the Trial Balance. The balance of ledger may be either debit balance or credit balance. In the former case, the debit side of an account exceeds its credit side; whereas, in the latter case the credit side exceeds the debit side of the account. The sum total of the balances in the debit column of the trial balance must be equal to the sum total of the balances in the credit columns of the trial balance. It is a commonly used method. 

c. Total cum balance method : It is a combination of both of the above methods, i.e., totals method and balance method.