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 Robiullah Roni - Saturday, 26 November 2022, 9:51 PM Number of replies: 0 The debit side and the credit side must balance, meaning the value of the debits should equal the value of the credits. A trial balance will not balance if both sides do not equal, and the reason has to be explored and corrected. Permalink