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It is necessary to draw a secondary auxiliary view when:
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
Debits Equal Credits
A fundamental concept in double-entry bookkeeping, stating that for every financial transaction, debits must equal credits.
Main Purpose
The primary aim or objective that an organization or activity is designed to achieve.
Trial Balance
An accounting report listing all the balances in each general ledger account at a point in time, used to verify the accuracy of bookkeeping entries.
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