Question

a trial balance is merely a proof of arithmetical accuracy explain​

Answer 1

Answer:

A tallied Trial Balance in trial balance accounting is the proof of the arithmetical accuracy of the ledger accounts though it is not an absolute proof. However, it does not disclose some errors which affect the debit amounts and credit amounts equally. ... Wrong posting of the total of Subsidiary books in the ledger.☺❤✌hope it helps!!^-^

Answer 2

Answer:

no trial balance is not a complete proof of arithmetical accuracy of account. A trails balance in which the cr. and Dr. a/c match does not proof that all transactions are being recorded in proper accounts