A trial balance is a useful device because it provides a check on accuracy by showing whether:

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A trial balance is a list of all accounts and their balances to ensure that total debits equal total credits. This is important because it identifies errors in recording transactions, such as omitting or duplicating entries, which would result in an imbalance between debits and credits. A trial balance does not provide information about revenues and expenses or assets and liabilities.

A Trial Balance Is a Useful Device Because It Provides