Trail balance is the test of arithmetic accuracy of balances in the ledgers. What is the matthematical logic behind trial balnce

Proof of what a trial balance is to a ledger

2 Answer(s)


for every transaction if there are 2 equal and opposing entries (i.e. Debit and Credit) the Trial Balance will always balance.

If I make a payment to a supplier, Mr.Nikhil, for Rs.20,000/- my entry will have equal and opposite effects according to double-entry system. proof is:

Dr. Mr.Nikhil 20,000
Cr. Cash 20,000

so if debits and credits in a balance sheet are for same amount they WILL always balance. that's the logic.


someone should please help me out with this. the balancing of the two side of the balance sheet (Asset and Liabilities ) is not a true test of arithemetic accuracy of the statement. please discuss it