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 Md. Abdul Rabbi Rahat 213-15-4583 -
Number of replies: 0

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.