Accounting for IGCSE & O level - Final Statements (Section 7 - No. 1)

What is the primary purpose of a trial balance?
To calculate gross profit.
To calculate net profit.
To ensure the accounting equation (Assets = Liabilities + Equity) is balanced.
To prepare an income statement.

Explanation

A trial balance helps to verify that debits equal credits, ensuring the accounting equation balances.

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