Question
If the Trial Balance does not tally, it means there are some errors in books of accounts. Explain the procedure of locating these errors.
Answer :
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Skip in 10
A trial balance is a basic accounting tool that lists all of a business's credits and debits in two side-by-side columns. If there are no errors, the two sides of the trial balance will be equal. An unequal trial balance indicates some sort of error, but even an equal trial balance can hide other types of accounting errors.
Wrong Columns
A trial balance is a form of double-entry accounting, which means the accountant enters each transaction twice -- once as a debit and once as a corresponding credit. Listing the item twice in the same column, instead once each in the credit and debit
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