Solution
Verified by Toppr
Trial balance has two sides, i.e., debit side and credit side. The preparation of trial balance is based on the double entry system of book-keeping, that is, for every debit in one account; there is a corresponding credit in some other account. It implies that the total of the debit balance of the account should equal to the credit balance of the account. When debit side of the trial balance tally with its credit side,then the entries are correctly made in the ledger accounts. If there is any difference between debit side and the credit side, it means there is some error in the ledger accounts. Thus, the trial balance is made for verifying the correctness of the entries in the books of accounts.