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Wednesday, 11 November 2026
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A trial balance is prepared mainly to:

A trial balance is prepared mainly to:
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Calculate customs duties directly
  • B Test arithmetic accuracy entries
  • C Determine transport expenses only
  • D Estimate warehouse capacities
Correct Answer: Option B
Explanation:
Trial balance checks whether total debit balances equal total credit balances in accounting records.

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