Question

Assertion (A): The Trial Balance is a statement that lists all ledger accounts and their balances.

Reasoning (R): It ensures the equality of debits and credits in the ledger, serving as a tool to identify errors.

विकल्प

• A is true but R is false.

• A is false but R is true.

• Both A and R are true and R explains A.

• Both A and R are true but R does not explain A.

Answer 1

Both A and R are true and R explains A.

Explanation:

• Assertion (A): The trial balance is a statement that lists all ledger accounts and their balances.  
• Reasoning (R): It ensures the equality of debits and credits in the ledger, serving as a tool to identify errors.

The reasoning correctly explains the purpose of the trial balance, as it is prepared to verify that total debits equal total credits, thereby helping detect errors in the ledger.