Balance sheet and trial balance sheet

I presume you are asking about Balance Sheet and Trial Balance:

Trial Balance: According to Double entry book keeping for every debit entry, there will be a corresponding credit entry also. Then it is natural that total of all debit balance should be agree with total of credit balance. Trial balance is a schedule where debit and credit balances extracted from all the accounts in the ledger including cash and bank balnces taken from cash book. If the total of debit and credit balance is same, it can be presumed that both aspect of all transactions are posted correctly.

Balance Sheet shows financial position of a firm at a point of time..