What is the meaning of trial balance????
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trial balance-a statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.
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To check the arithmetical accuracy of account books from time to time ,Businessman prepares a list on a particular date caring balances of all the ledger account .It consists of accounts having debit as well as credit balances.The list of all balance is called trial balance.
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