What is the importance of trail balance in accounts?

         *  A trial balance is a working document used by accountants as the basis to prepare financial statements.

         *  The purpose of the trial balance is  to ensue that for every debit listed there is a corresponding credit recorded.

         *   If the totals do not balance , an investigation may be made.

Trial Balance proves the arithmetic accuracy of the ledger entry, and it is a useful tool for checking the accounting entries prior to doing the period-end processing. Also, it reflects all the activity for an account or accounts within a selected date range.