what is the name of a comparison of the general ledge accounts with debit balances to the general ledger accounts with credits blances to make sure they equal the same?

The name of the comparison you are referring to is called a trial balance. It is used to ensure that the total debits equal the total credits in a company's accounts.

To prepare a trial balance, you need the general ledger, which contains all the company's accounts and their balances. Here's how you can perform this comparison:

Step 1: Gather the general ledger accounts
Collect all the general ledger accounts from the company's records. These accounts include assets, liabilities, equity, revenues, and expenses.

Step 2: Identify debit and credit balances
Determine which accounts have debit balances and which ones have credit balances. Debit balances are positive numbers on the left side of an account, while credit balances are positive numbers on the right side of an account.

Step 3: List the accounts and their balances
Create a list of all the accounts, placing the debit balances in one column and the credit balances in another column. Make sure to use the proper signs (+ or -) to indicate whether each balance is a debit or credit.

Step 4: Calculate the totals
Sum up the total of the debit column and the total of the credit column.

Step 5: Compare the totals
Check whether the total debits and total credits in the trial balance are equal. If they match, it indicates that the accounting records are in balance. If they don't match, there might be an error in the accounts that needs to be investigated and corrected.

Remember, a trial balance is an essential part of the accounting process to detect any errors or discrepancies before preparing the financial statements.