Arithmetical example sentences

When the totals of all the debit balances and credit balances in the trial balance are equal, it is assumed that the posting and balancing of accounts is arithmetically correct.A tallied trial balance only proves, to a certain extent, that the posting to the ledger is arithmetically correct.It is an arithmetical check under the double entry system which verifies that both aspects of every transaction have been recorded accurately.Which involves regrouping of data by application of arithmetical relationships, though its interpretation is a complex matter.