It is easy to locate the errors because we Prepare. separate Trial Balance for each ledger. If the Trial Balance of a particular ledger agrees, it implies that there are no errors in that ledger. The detection work is confined only to the accounts in a ledger whose Trial Balance does not agree: For-instance, if an error is committed in the personal account of a customer neither the General Ledger nor the Creditors Ledger is affected. It is only the Debtors Ledger which is affected are its Trial Balance will not agree. Hence you will look for the errors in Debtors Ledger only. -Similarly, if the Trial Balance of General Ledger does not agree you will check entries in the nominal and real. Accounts only. This narrows down the area of detection work and the errors can be quickly detected.