Reconciliation

I can think of no particular book, but I might have some suggestions for you to try. Maybe with one or more of them, it will balance.

If the difference in debit and credit is 10, 100, 1,000, 10,000 or similar amounts, maybe someone missed a digit in the totals. If the difference in the debit and credit amount is evenly divisible by 9, someone has transposed a number. An example of that may be 81 as having been written as 18-the difference is 63 and that's evenly divisible by 9.

Maybe, for example, the total debits are 125,672 and the credits are 126,572 where the difference is 900. Look for some number within the trial balance that has been reversed in some way.

Try these and see if they help. Good luck!

Wayne Brasch

Another thing you may want to try is to get the difference between the debits and credits and see if it is divisible by 2 with no remainder. If it is, someone may have put a debit entry on the credit side or vice versa.

Try that!

Wayne Brasch

I assume you are talking about a manually compiled trial balance.

Apart from the suggestions Wayne makes try this; Check to see if all accounts have been listed. One or missing accounts will through it out of balance.

Another problem could be a single sided entry in any of the accounts. I had this happen in an accounting program once, it was a pain to correct.

Good hunting!

Ken Russell

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