What steps would you take to locate the errors in case Trial Balance disagrees?

What steps would you take to locate the errors in case Trial Balance disagrees?

In case Trial Balance disagrees, following steps should be taken to locate the errors:

- Totalling of all the subsidiary books and trial balance should be checked carefully.

- Opening balances of all the accounts are properly brought down in the current year’s books of account.

- Ledger accounts have been properly balanced and the balances of ledger accounts have been correctly shown in the trial balance.

- To locate some errors the difference in the trial balance in halved.

- Another way is dividing the difference in the trial balance by 9.

- If the difference gets divisible without leaving any reminder that indicates the transposition of the amounts.

- To locate certain other errors, current year trial balance can be compared with the trial balance of the previous year.