Account Assertion and Reason.

Assertion (A): Trial balance is prepared to check the arithmetical accuracy of books of accounts.
Reason (R): Any wrong recording in the book of original entry andwrong posting in the principal book will lead to mismatch of trial balance.

Assertion (A): Trial Balance is an account, prepared with debit and credit balances of ledger accounts.
Reason (R): Trial Balance is prepared to test the arithmeticalaccuracy of book of accounts.

Assertion (A): Trial balance is prepared for a particular period and not on a particular date.
Reason (R): Errors of omission do not affect the trial balance.

Assertion (A): Trial Balance is a part of Double Entry System.
Reason (R): It helps in preparation of final accounts.