Final answer:
The purpose of a trial balance is to ensure that total debits and credits are equal after transactions, not solely to check for math errors in T-accounts, which makes the statement (B) False.
Step-by-step explanation:
The main purpose of the trial balance is actually to verify that the total debits equal the total credits across all accounts in the general ledger after recording transactions. While it does help in detecting some mathematical errors, it is not just limited to ensuring there are no math errors in the T-accounts.
T-accounts serve as a visual aid for seeing the effect of transactions on each account, with assets listed on the left and liabilities plus net worth on the right, ensuring the fundamental accounting equation Assets = Liabilities + Net Worth is maintained. Hence, the statement is False.