WHAT ARE THE MAIN OBJECTIVES OF PREPARATION OF A TRIAL BALANCE?    (5 marks)

                        OR

GIVE THE FUNCTIONS OF TRIAL BALANCE. 

                        OR

 TRIAL BALANCE IS NOT A PART OF DOUBLE ENTRY SYSTEM, STILL IT IS VERY IMPORTANT. DISCUSS.

 (B) ALSO ENUMERATE THE TYPES OF ACCOUNTS WITH THEIR RESPECTIVE SIDE, DEBIT/CREDIT.