The major differences between trail balance and general ledger are as follows −
It is a statement of debit and credit balances.
It is called a trail balance only.
It summarises all ledger accounts.
It may or may not contain suspense accounts.
It can’t be analyzed details.
No classification of accounts.
It is prepared on final day of accounting year.
It is account wise summary.
It is also called as principle book of accounts and book of final entry.
It summarises all journal entries.
It consists of many pages.
No suspense account.
It is analysed in detail.
It is prepared on class of accounts.
It is prepared on transaction during accounting year.