As per accounting process, financila transactions are firstly entered in primary book or journal and then they are posted to various concerned ledger accounts. Finally, they are transferred to final accounts. Before preparing final accounts, it is necessary to know that the books of accounts are accurate or not because a number of mistakes may have been committed while entering in primary books or posting them in ledgers. The "dual aspect" of book-keeping states that every transaction has two aspects i.e. debit and credit. Therefore, the debit balances of all the ledger accounts must be equal to credit balances. For this purpose, a statement is prepared at the end of a certain period, say monthly, half-yearly by taking debit and credit ledger balances which is called trial balance. It is prepared to check arithmetical accuracy of books of accounts. If the debit totla of trial balance is equal to credit total, it is assumed that there are no errors in the books of accounts. However, disagreement of the total of debit and credit side in the trial balance indicates that books of accounts are not maintained properly and errors have been committed. In other words, it is a statement rather than an account. It is prepared to test the accuracy for the preparation of final accounts.