What is the main purpose of the trial balance? To ensure that total debits equals total credits To prepare to adjust entries To see what caused the changes in an account balance To ensure the financial statements will be accurate

The main purpose of the trial balance is **to ensure that total debits equal total credits.** This equality demonstrates that the fundamental accounting equation (Assets = Liabilities + Equity) is in balance and that there are no obvious mathematical errors in the ledger. While a balanced trial balance doesn't guarantee the absence of all errors, it's a crucial first step in the financial reporting process.<br />