Whatis the need for preparing trial balance?

What are the features of trial balance?

Prepare the Trial balance from the following balances of Radha Krishnan as on 31.03.2016.

	Rs		Rs
Cash	75,000	Purchases return	5,000
Furniture	30,000	Drawings	49,000
Salary	25,000	Sales	3,05,000
Loan	35,000	Sales return	1,000
Purchases	2,60,000	Capital	95,000

Prepare the trial balance from the following-balances of Ms Chitra as on 31.03.2015.

	Rs		Rs
Capital	2,50,000	Bank	2,75,000
Bills payable	50,000	Debtors	1,00,000
Opening Stock	75,000	Discount received	5,000
Loan	1,50,000	Sales	50,000
Salaries	10,000	Purchases	45,000

From the following balances extracted from the books of Mr Kannan at trader on automobiles, prepare trial balance as on 31^st March 2017.

	Rs		Rs
Cash ih hand	5,500	Direct expenses	5,000
Discount received	300	Carriage outwards	3,500
Creditors	15,000	Capital	45,000
Buildings	50,000	Purchases	49,700
Opening stock	6,000	Sales	59,000