Trail Balance overview in Accounting

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Trial Balance is a statement which is prepared to ensure the arithmetical accuracy of books of accounts. Trial balance is a statement not an account. It is prepared as on a particular date to ensure the arithmetical accuracy of books of accounts i.e., to check that all accounts adhere to the generally acceptable accounting principles and there are no clerical errors exist in books of accounts. https://charteredfinanceaccounts.blogspot.com/2020/12/Trial-Balance.html