Accounts

Accounts mush have arrange all types of records.In accounting we must used firstly journal account in which i have record daily transactions.
The next step is in accounting is that journal entry to party ledger accounts in which we maintain all party ledgers accounts.In which i will have know the party debit and credit balance.
The third step of journal accounting is Trial Balance in which i will make all party ledgers and forward all that party ledgers in to trial balance in which i have know that i have passed journal entries correctly or not.
Balance sheet is an important part of accounting.which have i prepare end of year and in which i have know the assets and liabilities potions of our company and balance the status of all accounts.
Thanks