Although the fact is that the Almighty Allah is fully aware...
Although the fact is that the Almighty Allah is fully aware of the deeds of people and even the smallest point is not hidden from Him, and everything is clear to Him even before the accounting and He is also cognizant of the final consequence of everything; in spite of that the accounting of deeds on Judgment Day is a necessary matter. It is so because man forgets whatever good or bad he has done throughout his life.
Moreover he only sees the apparent aspect of his deeds and is unaware of the hidden aspects and that is why he expects rewards for which he is not eligible. The Almighty Allah rewards and punishes people according to the eligibility of the person and not on the basis of his expectations. That is why the accounting of Judgment Day is necessary, so that people should not have any excuse and that they should know that they have been dealt with justice.
The accounting of Judgment Day is very detailed and accurate and everything would be…