Tamil Nadu Board of Secondary EducationHSC Commerce Class 11th

Objectives of Preparing Trial Balance

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  • Test of arithmetical accuracy
  • Basis for preparing final accounts
  • Location of errors
  • Summarised information of ledger accounts
  • To Ascertain the Arithmetical Accuracy of Ledger Accounts
  • To Help in Locating Errors
  • To Help in the Preparation of the Financial Statements 
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