[Solved] Which of the following is not a feature of Trial Balance

Q.	Which of the following is not a feature of Trial Balance
A.	It is a list of debit and credit balances which are extracted from various ledger accounts;
B.	It does not prove arithmetical accuracy which can be determined by audit;
C.	It is not an account. It is only a statement of account;
D.	All the transactions are primarily recorded in this book, hence it is the primary book of entry.
Answer» D. All the transactions are primarily recorded in this book, hence it is the primary book of entry.

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