Prior to accounting software, there were many opportunities for errors. For example, an amount might be written incorrectly when posted from a journal to the account, a math error might occur when calculating an account's balance, an amount might be written incorrectly in one of the columns on the trial balance, and so on. The trial balance alerted you that an amount or amounts were wrong. If the trial balance did not balance, it meant rechecking all of the amounts.
Today, the accounting software has eliminated the math and clerical errors. As a result, the trial balance does not play the critical role that it did many years ago.
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