Arithmetic accuracy
Errors of commission
Omissions of economic events
Understatements of balances
✅ The correct answer is A.
If debit balances = credit balances, trial balance only shows or checks the Arithmetic accuracy and it does not indicate that no errors were made during recording and posting.
If debit balances = credit balances, trial balance only shows or checks the Arithmetic accuracy and it does not indicate that no errors were made during recording and posting.