If a trial balance does not balance, which method is described for locating the error?

• A. Re-add totals bottom up, subtract one total from the other, and divide the two
• B. Re-run the entire ledger from scratch
• C. Ignore and continue with the closing entries
• D. Use a different trial balance method

Answer: (A)

When a trial balance doesn’t balance, a practical first step is to verify the arithmetic and then analyze the imbalance for a common posting mistake. Re-adding the totals on both sides confirms totals are truly off. Then subtract one total from the other to get the difference. If that difference is a multiple of 9, it points to a transposition error—two digits swapped in one amount. Dividing the difference by 9 reveals the digits involved, helping you pinpoint the exact amount that was transposed and correct it. This method directly targets a frequent quick cause of imbalance and guides you to the specific correction needed to bring the trial balance into agreement. The other options aren’t effective for locating the error: re-running the entire ledger is unnecessary, ignoring the discrepancy is incorrect, and using a different trial balance method won’t identify the specific misposting.