The trial balance is the end result of the period's bookkeeping. Your accountant takes the numbers from the Trial Balance (TB) to produce the Financial Statements.
The trial balance is simply formed by listing the balances from all the accounts in the general ledger. The total of the Drs should equal the total of the Crs.
If they are not equal, there has been an error in your double-entry & you need to go back to find it (this is why you should cross-referencing all your entries). The TB will look similar to this:
