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A large number of transactions recorded in ledger accounts means there is the possibility of errors occurring. For assuring the accuracy of the precedures. You can list all the balances. And the list will be extracted at frequeent intervals (say monthly).
The trial balance is simply a memeorandum listing of all the ledger account balances. The memeorandum means the listing is not a part of the double entry. It would show the total of the debit balances agrees with the total of the credit balances.
Before a trial balance can be drawn up, the ledger accounts should be balanced.
A trial balance merely summariese the net result of all the debits and credits that have been made during the period.
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