Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 17 - No. 35)

What is the purpose of a trial balance?
To report the financial performance of a business.
To summarize the cash inflows and outflows of a business.
To verify the mathematical accuracy of the accounting records.
To calculate the value of a business.

Explanation

A trial balance is used to ensure that the debits and credits in the general ledger are balanced, which helps to ensure the accuracy of financial records.

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