Question

the main objective of preparing a trail balance is?

Answer 1

 A trial balance is prepared with the following objectives.

To ascertain the arithmetical accuracy of ledger accounts:

A trial balance is prepared to check the arithmetical accuracy of ledger accounts.

Completion of double entry:

It proves that both aspect of each transaction are recorded. If totals of both sides are equal, it is believed that the records are complete and reasonably trustworthy.

Ledger account balances:

It is a consolidated statement of balances of accounts on a certain date to facilitate preparation of final accounts and balance sheet therefrom.