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Apart from its non-commercial meanings and its application to the concept of symmetry in matters of weight, the term 'balance' has a particular significance in the world of accounting or, more precisely. in double-entry book-keeping. The balance on an account is the sum shown credit, after the difference between the credit, after the difference between the total of the entries on each side of the account has been determined. It is. in fact. he amount that must be inserted on one side or the other to ensure that the total debits equal the total credits. This balancing figure is then shown as the opening item in that account for the ensuing period. In double-entry book-keeping it is axiomatic that if all balances in the ledgers are extracted and listed, each on its proper side of a summary account, called a trial balance, then the totals of each side of this account must agree.

Reference: The Penguin Business Dictionary, 3rd edt.