The students need to understand the Trial balance for Class 11 students because it is the main concept covered in Class 11 Accountancy and is a base for a future in accounts. Students should also understand the double-entry system. This will make it easy for them to understand the concept of trial balance. Students can practice questions related to the trial balance given on the Vedantu website and on the Vedantu app at free of cost. NCERT Solutions for Class 11 Accountancy Chapter 14 can help students to understand the concept of the double-entry system.