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What is the trial balance
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Answer Posted / sathya
Trail Balance is a statement where balances from different
accounting are balances in order to prepare Final Accounts !
it is use full for arithmetical accuracy of accounts ! where
debit side should tally to credit side !it is to be
remembered that trail balance is not part of account but
its a statement which is prepared for arithmetical accuracy
of ledger accounts ! In case it does not tally have to open
a separate account known as suspense account .
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