What kinds of errors will a trial balance detect?

1. When a journal entry is made, what must be equal? Why?
2. Can accounting transactions be directly recorded in the general ledger? If so, why do most companies initially record transactions in the journal?
3. Why is the term double-entry an appropriate expression for describing an accounting system?
4. What are the initial steps in the accounting cycle and what happens in each step?
5. What kinds of errors will a trial balance detect? What kinds of errors will not be detectable by a trial balance?