Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 42 - No. 18)

Which of the following is *not* a primary function of a trial balance?
To assist in the preparation of financial statements.
To check for arithmetic errors.
To detect errors in the general ledger.
To determine the company's profitability.

Explanation

Profitability is determined through the income statement, not the trial balance directly.

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