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    Question

    The preparation of a trial balance is

    for:
    A Locating errors of commission Correct Answer Incorrect Answer
    B Locating errors of principle Correct Answer Incorrect Answer
    C Locating clerical errors Correct Answer Incorrect Answer
    D Preventing errors of omission Correct Answer Incorrect Answer

    Solution

    A trial balance checks the arithmetic accuracy of books and helps in locating clerical errors like mispostings, calculation mistakes, etc. It cannot detect errors of principle, omission, or some types of commission.

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