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What is trial Balance?

AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer

A) trial balance is a statement of accounts which appears in the ledger showing the balances or the total amounts of debit and credit items.”

B) “A trial balance is a statement, prepared with the debit and credit balances of the Ledger accounts to test the arithmetical accuracy of the books”

Accountancy · Class 11