Advantages of the trial balance :

The advantages of the trial balance are

i. It helps to ascertain the arithmetical accuracy of the book-keeping work done during the period.

ii. It supplies in one place ready reference of all the balances of the ledger accounts.

iii. If any error is found out by preparing a trial balance, the same can be rectified before preparing final accounts.

iv. It is the basis on which final accounts are prepared.