Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 41 - No. 45)

What is the function of a trial balance?
To prove the equality of debits and credits.
To record transactions in chronological order.
To calculate the profit or loss.
To summarize all revenue and expenses.

Explanation

A trial balance ensures that the total debits equal the total credits in the general ledger.

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