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 Sarmin Rahman Mim -
Number of replies: 0

The format of the trial balance is a two-column schedule with all the debit balances listed in one column and all the credit balances listed in the other.

  Assets = Debit balance
Liabilities = Credit balance
Expenses = Debit Balance
Equity = Credit balance
Revenue = Credit balance