The following routine procedure is usually adopted for locating such errors.

a. Check the totals of both the debit and the credit columns of the Trial Balance.

b. If the difference still persists, ascertain the exact amount of difference; and then

i.  See whether an account having that balance has been omitted from the Trial Balance. Suppose the debit column in Trial Balance is short by Rs. 630, it is just possible that an account with a debit balance of Rs. 630 has not being entered in the Trial Balance.

ii. Check whether an account with a balance equal to that difference has been entered twice in the Trial Balance.

iii. Take half the amount of difference, see whether there is any account with such balance in the Trial Balance, and if so, check whether it is entered in the correct column or not.

If an account with a debit balance of Rs. 315 has been entered in the credit column, the debit column becomes short by Rs. 630.

c. Verify whether

i.  The balances of all the accounts are included in the Trial Balance

ii.  They are entered in the correct column, and

iii. Their amounts have been correctly written.

If no errors are found up to this stage, or the errors located live been duly corrected, but still the Trial Balance does not tally, there is need to take further action. You may take the following steps:

d. Check the totals of the lists of sundry debtors and sundry creditors.

e. Check the totals and balances of all accounts in the ledger.

f. Check the totals and the postings of all subsidiary books.

g. Check the postings of all amounts equal to the difference in the trial balance. It is possible that a posting has been omitted. Similarly, check the postings of all d: amounts equal to half the difference. It is possible that the amount has been posted on the wrong side of the concerned account.

h. See that correct amounts have been brought forward from the previous pages.

i. Verify that all opening balances have been correctly entered in various accounts.

j. Compare, the current year's Trial Balance with that of the previous year. Any variation noticed should be carefully checked.

The procedure outlined above, if carefully followed, should normally reveal all this errors. The errors are then rectified and a revised Trial Balance is prepared. If no other errors exist, the revised Trial Balance is likely to tally.