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We check all entries and find.
Some of the causes include;
- Entries made twice
- Entries not made at all
- Entries to wrong account
- Reversed entries
- Unbalance entries
There can be any of the following cause for non balancing of trial balance:
Wrong posting
Incorrect amount
Typographic error
A trial balance is a basic accounting tool that lists all of a business's credits and debits in two side-by-side columns. If there are no errors, the two sides of the trial balance will be equal. An unequal trial balance indicates some sort of error