difference between the trial balance and gl
The general ledger lists accounts payable, in total. The trial ledger is similar to being a first draft of the income statement and balance sheet. It consolidates all of the debits on one side (or page), and presents them against the balancing, consolidated credits on the other side (or page).
The general ledger's main purpose is to summarize all financial transactions during a fiscal period. The trial balance's main purpose is to ensure that the debit and credits balance. Each step of this process involves summarizing, consolidating and presenting.