What is the correct sequence for listing account details in a trial balance?

The correct sequence for listing account details in a trial balance is Account Name, Debit, Credit. This format is widely accepted in accounting practices as it provides a clear and organized presentation of the financial information.

When preparing a trial balance, the name of each account is listed first for easy identification. Following the account name, the debit balances are documented next, as they apply to the left side of the ledger, while credit balances, situated on the right side, follow them. This layout helps accountants and auditors quickly assess the financial position of a business by making it straightforward to compare the total debits and credits to ensure they balance.

This format not only adheres to standard accounting practices but also enhances clarity, enabling stakeholders to efficiently review financial data for analysis and decision-making.