Answer Posted / kanakaiah

A trail balance statemnt of ledger account balance within a
ledger at particular instance . if we balance all the
ledger accounts at a particular instance and than prepare a
stamentof balance we get the trail balance. A trail balance
is prepared to check the mathematical/arthematicaccuracy of
accounting.This is the only (main) purpose of the trail
balance .
Since it is any how prepared for a purpose, it is put to
some other uses like for the preparationof final accounts.

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