The main purpose of the trial balance is to

Question

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The trial balance is prepared to ensure that the total of all debit balances recorded in the general ledger equals the total of all credit balances recorded in the general ledger. This proves the mathematical equality of debits and credits after posting. The other options - uncovering errors in journalizing, uncovering errors in posting, and presenting useful information to financial statement users - may be secondary purposes of the trial balance, but the primary purpose is to ensure that there are no mathematical errors in the accounts.

The Main Purpose of the Trial Balance Is to