During the period, the company makes tens of thousands of financial transactions. Each transaction has to be recorded into journals and posted to the ledger. At the end of each month, monthly trial balance is prepared in order to ensure that the totals and the balances of the accounts are equal.  If the transaction is recorded recorded into a wrong account, the trial balance cannot figure it out. The trial balance is prepared as a cumulative table. This means that monthly totals are added onto previous months’ totals.  With the same manner, the trial balance prepared at the end of June includes six months’ total amounts. Preparing unadjusted trial balance at the end of the period is to be done before ending of the period activities.