• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Trial Balance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Trial Balance

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 19, 2020 at 5:45 pm #600345
    maximus07
    Participant
    • Topics: 446
    • Replies: 437
    • ☆☆☆☆

    The main purpose of preparing a trial balance is

    A) to prepare a summary of all the balance

    B) to compare the debit balance with credit balance

    C) to locate all types of frauds

    D) to check the arithmetic accuracy of the ledger accounts

    Sir can you please tell me that how ‘D’ is the answer. If we do many error like error of compensation so arithmetic accuracy fails.

    December 20, 2020 at 10:32 am #600376
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54808
    • ☆☆☆☆☆

    If the trial balance does not balance then one or more of the balances must be wrong (whatever the reason for them being wrong, the balances can not all be correct).

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Ammoriayed1 on The nature and structure of organisations – ACCA Paper BT
  • Aozorahime on PPE – revaluation upwards – ACCA Financial Reporting (FR)
  • Aozorahime on PPE – Introduction – ACCA Financial Reporting (FR)
  • ascenderkid on ACCA BT Chapter 4 – Organisational culture – Questions
  • ascenderkid on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in