Benefits of trial balance: 1. It helps in making financial statements: such as the income statement,
the financial position list, and the property rights list.
2. Gives us a summary of the balances of all accounts at a given moment; Like client accounts,
the fund, and many other accounts.
3. It helps us to ensure the correctness of the posting of transactions and to discover errors
in the registration processes, through its balance and equality.
The system is also distinguished by the criteria for searching when preparing the trial balance,
including: the cost center, when preparing the trial balance according to a specific cost center.
And also the classification, to show accounts according to the levels of the account directory.
For example, the first level considers assets, and the second level considers current assets,
while the last level considers all accounts.
