Which document provides a summary listing of all an organization's accounts in numerical order?

The trial balance serves as a critical document in accounting, providing a summary listing of all an organization's accounts in numerical order. Its primary purpose is to ensure that the total of all debits equals the total of all credits, thereby verifying the accuracy of the bookkeeping entered into the general ledger.

While the general ledger contains the detailed transaction history for each account, the trial balance provides a streamlined overview, making it easier to identify discrepancies or errors in the accounts. It summarizes the balances from the general ledger accounts, which helps in preparing financial statements.

In contrast, the financial statement refers to more comprehensive reports, such as the income statement or balance sheet, which provide detailed financial information that reflects the overall financial health of the organization but do not serve as a simple numerical listing of accounts. An account statement, typically issued by a financial institution, summarizes transactions on a specific account, but does not organize the organization's accounts as a trial balance does.

Thus, the trial balance is essential for confirming that the accounting entries are properly recorded and balanced, making it the right choice for the question asked.