Trial balance question in mock test

Motiv
Motiv Registered Posts: 3 New contributor 🐸
In task 1 of the mock test I had a true or false question about the trial balance:

A trial balance that balances proves that the bookkeeping is accurate.

I answered "true" to this question. However, the answer is false according to the results. I was hoping someone could explain this to me, as I thought that this was the purpose of the trial balance.

Comments

  • Motiv
    Motiv Registered Posts: 3 New contributor 🐸
    I think I've been able to answer my own question:

    A completed trial balance does not mean that the accounts are error-free - and this applies to both manual and digital bookkeeping systems. For example, not recording a transaction, recording the same transaction twice, or recording a transaction in the wrong account will all produce a seemingly balanced trial balance, but one that is incorrect.

    Thought I would update the post, as thought it might be helpful for someone else in the future.
  • anony123
    anony123 Registered Posts: 493 Dedicated contributor 🦉
    There isn’t any double bookkeeping in the trial balance. The TB is there just to see if the entries do balance
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