Trial balances are sometimes taken by bookkeepers to confirm that ledger accounts have been submitted correctly to each account. A trial balance simply implies that all of the account balances in the accounting records are totaled. If the debit card balances do not match, one or more mistakes have occurred, and they must be identified. Another vital responsibility for the bookkeeper in bookkeeping and accounting services for small businesses is to reconcile bank statements regularly, which is critical in cash flow management.