According to total trial balance method two sides of each ledger account debit and credit side are added up and debit and credit totals so obtained are placed in the debit and credit columns of the trial balance respectively. Thus we may draw the following trial balance by taking out the debit side total and credit side total of each account in the ledger.

Assets = Debit balance
Liabilities = Credit balance
Expenses = Debit Balance

Equity = Credit balance
Revenue = Credit balance