Procedure to locate Errors, Or, Steps to be taken if the Trial Balance does not agree :

If the Trial balance does not agree, the following procedure should carefully by followed :
(i) At first, check the extraction and listing of the ledger account balance one by one.
(ii) Check the addition of both the columns (Debit and Credit) of the Trial Balance and
ascertain the amount of difference.
(iii) Divide the difference by 2 and see whether the said figure appear on the correct side or
not.
(iv) Check the additions of the subsidiary books.
(v) Check the additions of the ledger accounts and also the balances of each account.
(vi) Check the posting from subsidiary books to the ledger.
(vii) Check that balance of the account which is exactly equal the differences of Trial balance,
if any.
(viii) Check the opening balance of all account whether brought forward correctly or not.
(ix) Upto this level, if the errors are not even debited, checking and re-checking must be done
both by other stuffs following the same principles
(x) If the trial balance is still not agreed, checking should be started again from the journal
and book of original entry using tick mark (<) against each and every transaction,
In order to locate the cause of disagreement of a Trial balance, a thorough checking is
necessary in the books of account. After several checking and re-checking if the Trial balance
does not agree, put the difference to Suspense Account. This account will be automatically
closed, when the error or errors in Trial Balance are subsequently discovered or rectified.