Answer / james e

I think the question need to be as TRAIL BALANCE and not
trail balance sheet.

A bookkeeping worksheet in which the balances of all
ledgers are compiled into debit and credit columns. A
company prepares a trial balance periodically, usually at
the end of every reporting period. The general purpose of
producing a trial balance is to ensure the entries in a
company's bookkeeping system are mathematically correct.

Preparing a trial balance for a company serves to detect
any mathematical errors that have occurred in the double-
entry accounting system. Provided the total debts equal the
total credits, the trial balance is considered to be
balanced, and there should be no mathematical errors in the
ledgers.

However, this does not mean there are no errors in a
company's accounting system. For example, transactions
classified improperly or those simply missing from the
system could still be material accounting errors that would
not be detected by the trial balance procedure.

EXPAND_________WS&SB

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