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Because it is usually a report run at a moment, then worked on in a spreadsheet. Postings carry on behind it, and the version being reviewed stops matching the ledger within the hour.
The trial balance lists every account with its balance for a period, proving the ledger balances before the statements are drawn from it.
It is a live view of the ledger rather than an export. Any line drills into its postings, and comparatives sit alongside, so a moved balance is visible without running a second report.
A suspense account is holding an unidentified receipt at close. Drill in, find the two candidate invoices, apply the receipt, and the balance clears without a manual journal.
A balanced trial balance is not a correct one. It proves the arithmetic, not that a posting reached the right account.
The P&L and balance sheet are built from it, and the close checklist works through it account by account.
Yes, it is live. There is no month-end run to wait for.
Yes, prior period and prior year alongside.
Yes, exported with the drill-down attached.
Fourteen days, every module, no card. Or half an hour with someone who will run it on your own records and tell you where it does not help.