for every transaction if there are 2 equal and opposing entries (i.e. Debit and Credit) the Trial Balance will always balance.
Apr 22 2014 12:57 PM
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.