A trial balance is usually prepared by an accountant from account balances in the ledger...

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A trial balance is usually prepared by an accountant from account balances in the ledger for the purpose of

  • A) classifying in the ledger
  • B) Testing arithmetical accuracies of the ledger account balance
  • C) identifying the balance sheet items
  • D) providing a basis for establishing the accountant's competence

Correct Answer: B) Testing arithmetical accuracies of the ledger account balance

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