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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 - Commercial Applications

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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.

Options

  • 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.

MCQ
Assertion and Reasoning
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Solution

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.

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Chapter 12: Accounting Records - EXERCISES [Page 149]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q I. 13. | Page 149
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