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प्रश्न
What is a trial balance?
लघु उत्तर
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उत्तर
A trial balance is a statement containing the debit and credit balances of all ledger accounts on a particular date. It is arranged in the form of debit and credit columns placed side by side and prepared with the object of checking the arithmetical accuracy of entries made in the books of accounts and to facilitate the preparation of financial statements.
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