A trial balance is a list of all the accounts in a company’s general ledger, with their balances as of a specific date. It is used to verify that the total debits equal the total credits in the ledger.
A trial balance does not check for all types of errors. For example, it will not detect errors in the classification of accounts, errors in the recording of transactions, or errors in the calculation of balances.
However, a trial balance is a useful tool for detecting errors in arithmetic. If the total debits do not equal the total credits, it is a sign that there is an error in the ledger. This error can then be investigated and corrected.
Therefore, the correct answer is A. arithmetical accuracy of accounting entries.