The primary purpose of the trial balance is to: 1. prove the equality of the debit and credit amounts after posting. 2. transfer journal entries to the ledger accounts. 3. disclose the complete effect of a transaction in one place. 4. make sure a journal entry is not posted twice.

1. prove the equality of the debit and credit amounts after posting.

Explanation:

There are two columns in the trial balance, called debit columns and columns of credit. The total columns of debit and credit should always equaled. The debit columns report assets and expenditures side while profits, stockholder equity, and the liability side are reported in the credit column.

Its main purpose to equate and the prove the both side of the columns after posting of transactions