Why does a record keeper prepare a trial balance?

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1172442

2026-07-10 06:36

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A record keeper at the time of preparing trial balance balances(n totals) all the ledger a/c and transfer the balancing figure to the respective dr. and cr. columns of trail balance.

In this way he finds the accuracy as the totals of dr. and cr. columns are equal and if not then some error exists in recording or posting entries

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