s trial balance a conclusive proof of the accuracy of the books of accounts
not what are the errors which remain undetected inspite of its agreement
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Answer:
no trial balance is not a conclusive proof
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No, Trial Balance is not a complete proof of arithmetical accuracy of account. ... For example, a credit sale invoice were to be completely omitted from being recorded in the sales day book, the error would not be disclosed in the Trial Balance.
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