The agreement of the trial balance total is an indication that all transactions have been properly recorded in the books of accounts do you agree justify your answer

Answer: I did not agree that the agreement of trial balance is an indication that all transactions have been properly recorded in the books of account. it only means that certain types of errors have not been made.

Explanation:

Trial balance is an account prepared in order to test the arithmetical accuracy of entries in the ledger account. When a double entry principle has been observed then the total of debit entry must equal the total of credit entry in the trial balance. The balancing of the two sides of the trial balance does not mean that the account is correct. It means that certain types of errors have not been made. In the sense that there are several types of error which will not affect the balancing of trial balance such as the compensating error, error of original entry, error of omission, error of commission and so on will not affect the balancing of trial balance.