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Defining trial balance 

is a  worksheet in which the balance of all ledgers are compiled into debit and
credit account column totals that are equal, which is, in general purpose it gives assurance that
company's bookkeeping is mathematically correct. Normally, it is used to test the equality of debits and
credits however, it doesn't really tell you for right amounts, it just tell you, the thing that you have done
is right total debit and total credit meaning to say, it only shows that total debit and credit is balance but
not necessarily mean the amounts being recorded their is accurate. 

Jumping for further reasoning, based from Mr. Serrano's statement , even trial balance is balance it may
still contain some errors. For instance, if both, equal debit and credit has been recorded in to wrong
accounts the transaction may result to not being recorded or having an offsetting errors being made; a
trial balance will still show a perfect balance between total debit and total credit.

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