Trial Balance Equality Means Balanced Ledgers

Steps:

• Recall that a trial balance lists all ledger account balances, separated into debit and credit columns.
• Understand that the trial balance is prepared after posting all journal entries to the ledger.
• Check if the sum of debit balances equals the sum of credit balances; agreement confirms this basic double-entry check.
• Note that agreement verifies overall equality but not error-free accounting.

Why D is correct:

• In double-entry bookkeeping, every transaction affects both debit and credit sides equally, so total debit balances must equal total credit balances for the trial balance to agree, as per the fundamental accounting equation.

Why the others are wrong:

• A: Arithmetic errors within accounts can still allow totals to balance if offsetting mistakes occur.
• B: Transactions on wrong sides would unbalance debits and credits, preventing agreement.
• C: Posting to incorrect accounts may still balance if debits and credits are equal overall.

Final answer: D