Question

The primary purpose of the trial balance is to

Answer 1

The purpose of a trial balance is to ensure that all entries made into an organization's general ledger are properly balanced. A trial balance lists the ending balance in each general ledger account. Thetotal dollar amount of the debits and credits in each accounting entry are supposed to match.

Answer 2

1) to check arithmetical accuracy of the ledger accounts
2) to help in detecting the error
3) to locate the error