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Answer Posted / mohsin pervaze. shm
First of all, it is spelled as 'Trial Balance' not 'Trail
Balance'
A trial balance is a statement of ledger account balances
within a Ledger, at a particular instance.
If we balance all the ledger accounts at a particular
instance and then prepare a statement of balances we get the
"Trial Balance".
The purpose of preparing 'Trial Balance' is to check the
mathematical/arithmetic accuracy of accounting.
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