When the
trial balance does not balance, the accountant must find the errors and correct them. the following steps are suggestions on how to correct errors in the
trial balance.- Double check the trial balance columns to see if they are added together correctly
- Check if debit accounts or credit accounts are placed on the trial balance by error
- Recompute each account balance in the accounting ledger.
- Ensure that account balances are correctly entered from the accounting ledger.
- Verify that each journal entry is posted in the trial balance.
- Double Check that each original journal entry has equal debits and credits on the ledger.
Additional Accounting Information:
Information on the Accounting CycleWhat is a Trial Balance?
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