What is a list of all active accounts and their balances at a particular date,which is used to prove the equality of debits and credits?

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The list of all active accounts and their balances at a particular date used to prove the equality of debits and credits is called a trial balance. A chart of accounts is a list of all accounts used by a company, a general ledger is a book that contains all the accounts used by a company, and a journal is a book in which company transactions are recorded in chronological order.

What Is a List of All Active Accounts and Their