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Answer Posted / satyaki_raju@yahoo.com
In the accounting process transactions will be
journalised,posted in ledgers according to the
clasifications, after that balancing of ledger accounts
will be made.After the end of the process before preparing
Final accounts it is the duty of the accountant to satisfy
him self about the correctness of the posting amounts and
the balances. To know the arthimatical accuracy of the
accounts the accountant will prepare Trial Balance which
will help him to check the accuracy of the the accounts
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