The trial balance cheks:
1)Arithmetical mistake
2)honesty of the book keeper
3) valuation of the closing stock
4) nature of the business
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Answer Posted / neera tomar
Trial Balance cheks the arithmetical mistakes of account
becasue accounting follows double entry system which means
Dr side of trial balance should be equal to the Cr side of
trail balance and if it is not match it mmeans there are
any arithmetical mistake in accounts
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