Limitations of Trial Balance

A trial balance has some limitations :

1. It does not prove that all transactions have been recorded
2. It does not prove that the ledger is correct
3. Numerous errors may exist even though the trial balance columns agree
4. It cannot find the missing entry from the journal
5. It cannot find the missing entry from the ledger
6. It cannot protect the repeated postings
7. It cannot protect the offsetting errors
8. It cannot protect the errors of principles
9. It cannot protect the errors of commission
10. It cannot protect the errors of omission

In short, a trial balance does not guarantee freedom from recording errors.