*

Перевод не точный, но может быть передает идею.

Due to its role in determining a firm’s net worth, the accounting equation is also an incredibly important tool for investors. The equation can illuminate a company’s holdings and debts at any particular time, and frequent calculations can indicate how steady or erratic a business’s financial dealings might be. This provides highly valuable information to creditors or banks that might be considering a loan application or investment in the company. If the accounting equation illuminates consistently low assets or frequently high liabilities, they may be less apt to buy into a company.

equality between total debits and total credits

--------------------------------------------------
Note added at 8 hrs (2014-07-31 09:23:50 GMT)
--------------------------------------------------

http://www.accountingverse.com/accounting-basics/trial-balan...

Trial Balance (Testing the Equality between Debits and Credits)
After analyzing transactions, recording them in the journal, and posting into the ledger, we enter the fourth step in the accounting process – preparing a trial balance.

A trial balance is a report that shows the balances of the ledger accounts.The account names are listed as arranged in the ledger and the balances are placed either on the debit or credit column.


http://en.wikipedia.org/wiki/Debits_and_credits
For the company as a whole, the totals of debit balances and credit balances must be equal as shown in the trial balance report, otherwise an error has occurred.
Accountants use the trial balance to prepare financial statements (such as the balance sheet and income statement) which communicate information about the company's financial activities in a generally accepted standardized format.