Ledgers in Accounting - Class IX

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Multiple Choice

It is a check on the accuracy of posting. If the trial balance agrees it proves that - 
1. The books are arithmetically accurate 
2. Both the aspects of the transactions have correctly recorded in the books of original entry as well as in the ledger. 
The correct answer is ___________________.

  1. $1$ but not $2$
  2. $2$ but not $1$
  3. Both $1$ & $2$
  4. Either $1$ or $2$
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