Why it is said that same amount in Debit and Credit side in Trial balance does n't ensure the mathematical accuracy of financial transactions?

Why it is said that same amount in Debit and Credit side in Trial balance does n't ensure the mathematical accuracy of financial transactions?

by Rabeya Bibi -
Number of replies: 0

trial balance is a listing of the ledger accounts and their debit or credit balances to determine that debits equal credits in the recording process. When using T-accounts, if the left side is greater, the account has a debit balance. If the right side is greather, the account has a credit balance.