In the accounting process transactions will be 
journalised,posted in ledgers according to the 
clasifications, after that balancing of ledger accounts 
will be made.After the end of the process before preparing 
Final accounts it is the duty of the accountant to satisfy 
him self about the correctness of the posting amounts and 
the balances. To know the arthimatical accuracy of the 
accounts the accountant will prepare Trial Balance which 
will help him to check the accuracy of the the accounts

To know the arithmetic accuracy of books