What is the main purpose of producing a trial balance?

What is the main purpose of producing a trial balance?
In the accounting process there will be various & those transactions



will be journalised,posted in ledgers than 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
Biraj Joshi
Nepal
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