Trial balance does not  ensure the mathematical accuracy  of  financial transactions

Trial balance accounting is significant in the preparation of final accounts. It involves summarizing of all the ledger accounts. When the debit amounts are equal to the credit amounts in the trial balance, we say that the trial balance has tallied. A tallied Trial Balance in trial balance accounting is the proof of the arithmetical accuracy of the ledger accounts though it is not an absolute proof. However, it does not disclose some errors which affect the debit amounts and credit amounts equally.

Same amount of debit and credit does not ensure mathematical accuracy of transaction. Trial balance is not a conclusive proof of accuracy of accounts as the trial balance might tally in cases where there are compensating errors. Hence, it does not justify that the accounts are free from any frauds or errors.