1. To ascertain the arithmetical accuracy of the ledger accounts
It provides useful check up of ledger posting. If trial balance tallies it means ledger posting is correct.
2. To help in locating errors
If trial balance does not tally it means some error has occur in preparing trial balance.
3. To help in the preparation of final accounts
Trial contains all ledger accounts therefore it is basis for all preparation of final accounts.
4. It helps to obtain summary of ledger account
It contains all ledger account and show picture of all assets, liabilities, income and expenses of the company.
