Practice Purpose Of Trial Balance (16.3.2) - Journal, Ledger, and Trial Balance
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Purpose of Trial Balance

Practice - Purpose of Trial Balance

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Practice Questions

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Question 1 Easy

What is the primary purpose of the Trial Balance?

💡 Hint: Think about what step follows after ledger postings.

Question 2 Easy

Does a Trial Balance help prepare financial statements?

💡 Hint: Consider what documents summarize financial data.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the main function of a Trial Balance?

To prepare tax returns
To ensure debits equal credits
To record transactions

💡 Hint: Remember the verification aspect of accounting.

Question 2

True or False: A Trial Balance can identify all types of errors in accounting.

True
False

💡 Hint: Think about the limitations of checks.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company has posted its transactions but finds that their Trial Balance shows total debits of ₹50,000 and total credits of ₹48,000. Discuss the steps they should take next.

💡 Hint: Consider where discrepancies often arise in bookkeeping.

Challenge 2 Hard

You have identified that your Trial Balance does not balance. Explain how you would search for errors, outlining your approach.

💡 Hint: Think of a process to pinpoint potential mistakes.

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