Trial Balance is a link between ledger and final accounts.
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Amount of information. The general ledger contains the detailed transactions comprising all accounts, while the trial balance only contains the ending balance in each of those accounts. ... The auditors request a copy of the trial balance as part of their year-end audit, so that they have final balances for all accounts.
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Explanation:
balance is a link between ledger and final account because the balance is it measures are transferred to trial balance debit balances to the damage trial balance and credit balances to the credit.
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