Final answer:
A list of general ledger accounts and their balances at a certain date is called a trial balance, which is different from a balance sheet, income statement, or cash flow statement.
Step-by-step explanation:
A list of the general ledger accounts and their balances at a particular date is known as a trial balance. This accounting tool serves to verify that the total of all debit balances matches the total of all credit balances, ensuring that the books are in equilibrium. It is a fundamental component of the accounting process and is typically created before financial statements like the income statement and the balance sheet. A balance sheet, however, is a snapshot of an organization's financial condition at a specific point in time, listing its assets, liabilities, and shareholders' equity. The main purpose of a balance sheet is to provide stakeholders with information about the company’s financial position. Additionally, financial statements such as the income statement and the cash flow statement report on a company’s performance over a period of time, providing insights into its profitability and cash movements respectively.