Which of the following is not true of a trial balance?
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- A List taken of the account balance in the general ledger
- B Proof of the arithmetical accuracy of the ledger postings
- C Summary of data for the preparation of financial statement
- D List of account abstracted from a subsidiary ledger to check their agreement with the related control account
- E List of balances ensuring that the accounts are correct
Correct Answer: Option D
Explanation:
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