If a trial balance is not equal, you should first:
A) re-compute the ledger balances.
B) trace all postings.
C) re-add the trial balance and calculate the difference.
D) match debits and credits in the journal.

Question

Quizplus · Accepted Answer

Re-adding the trial balance and calculating the difference is a primary step to identify arithmetic errors, which are common reasons for a trial balance not balancing.

If a Trial Balance Is Not Equal, You Should First