Trial Balance is a proof of __________ accuracy.

Grammatical

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Accounting

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Arithmetical

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Posting

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Solution

The correct option is D Arithmetical
The objective of preparing the trial balance is to check the accuracy of posting. If trial balance agrees, it proves that books are arithmetically accurate.
Hence, Trial Balance is a proof of arithmetical accuracy.

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Similar questions

Q. Trial balance is a conclusive proof of accuracy of accounts.

State true or false:

1) A Trial balance is an account.
2) A Trial balance is helpful for preparation of final accounts.
3) A Trial balance is most important document.
4) A Trial balance may be prepared on any date.
5) In Trial balance opening stock is recorded in credit balance column.
6) Both sides total of an account are taken in Gross Trial Balance.
7) Purchase account always shows debit balance.
8) A Trial balance is a List of Ledger balances.
9) A Trial balance does not ensure accounting accuracy.
10) A Trial balance shows only arithmetical accuracy.

Q. Trial balance is a proof that _____________.

Trial Balance is prepared with a view to verify arithmetical accuracy.

Is it correct to say that a trial balance is only a prima facie evidence of arithmetical accuracy of records ?

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Trial Balance is a proof of __________ accuracy.

The correct option is D ArithmeticalThe objective of preparing the trial balance is to check the accuracy of posting. If trial balance agrees, it proves that books are arithmetically accurate. Hence, Trial Balance is a proof of arithmetical accuracy.

The correct option is D Arithmetical
The objective of preparing the trial balance is to check the accuracy of posting. If trial balance agrees, it proves that books are arithmetically accurate.
Hence, Trial Balance is a proof of arithmetical accuracy.