Which of the following is not true of a trial b... - WAEC Accounting 1995 Question
Which of the following is not true of a trial balance?
A
list taken of the account balance in the general ledger
B
proof of the arithmetical accuracy of the ledger postings
C
summary of data for the preparation of financial statement
D
list of account abstracted from a subsidiary ledger to check their agreement with the related control account
correct option: d
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