If the sum of the debit column equals the sum of the credit column in a trial balance it becomes

Mathematical Equality Of The Accounting Equation

Explanation:

Trial balance is the one of the important statement for the business, which states the list of all the accounts of the general ledger of the firm. And the list contain every nominal ledger account and also the value of the ledger balance.

And in the trail balance, every nominal ledger account hold either the debit or credit balance. And the trial balance is always equals the sum of debit column and sum of credit column.

So, when the trial balance have sum of credit balance equals the sum of debit balance, then it becomes the mathematical equality of the Accounting Equation.