Preparing a trial balance is an example ofSelect one:a.corrective controlb.accounting controlc.preventive controld.detective controlClear my choice

1. Break Down the Problem

To determine which type of control preparing a trial balance is an example of, we need to analyze the functions of different types of controls in accounting:

• Corrective Control: Measures taken to correct discrepancies after they have been detected.
• Accounting Control: Processes and procedures that ensure the accuracy and reliability of financial reporting.
• Preventive Control: Measures taken to prevent errors or fraud from occurring in the first place.
• Detective Control: Mechanisms that detect errors or irregularities after they have occurred.

2. Relevant Concepts

Understanding the nature of a trial balance is crucial. A trial balance is prepared to verify that the total debits equal total credits in the accounting records. It acts as a tool to identify errors prior to moving on to preparing financial statements.

3. Analysis and Detail

Preparing a trial balance primarily serves the purpose of checking the accuracy of the recorded transactions. If the debits and credits do not match, it indicates there is an error that needs investigation. However, it does not prevent errors from occurring; rather, it detects them.

Therefore, the trial balance is most closely associated with detective controls, as it is used to detect errors after transactions have been recorded.

4. Verify and Summarize

Considering the definitions and functions of the different types of controls, the trial balance serves as a mechanism to identify discrepancies in the accounting records. Thus, it is classified as a detective control.

Final Answer

b. detective control