# Methods of Locating Errors that May Affect Agreement of the Trial Balance

You should re-check, the arithmetical calculations and that of castings in various accounts in the ledger account.  (b) You should use the rule of even numbers or the rule of two (2).

Under this method, you should divide the difference between the’ debit side and that of the credit side of the said trial balance by two.

Then after-that-find -out-the result of the division, that is, the quotient. In using the quotient, you should, look out for a balance with the same figure. If there is any such figure, then, that figure ought to be in the opposite side of the said trial balance.

That is, if it is a figure that Is entered on the debit side of the trial balance, the figure should be on the credit side of the trial balance.

### Method 2:

Another method of correcting error in a trial balance is by going through the various balances in the ledger and comparing it with the items or balances that are extracted in the trial balance in order to ensure that none of them has been omitted.

Note that if the error in the trial balance is brought about through a chain of mistakes, then there would be no short-cut way of solving it except by retracing Vail the recordings in the book and if possible rechecking entries in the various books of accounts in the ledger.

If after the efforts and it is discovered that the error persists, then it would be necessary to open an account that is known as suspense account into which the difference in that trial balance would be entered. This a temporary solution until when the error Would be detected. Once that error is detected, the suspense account would then be closed.

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