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) look for missing transactions.

Question

Quizplus · Accepted Answer

Re-adding the trial balance and calculating the difference is the first step in identifying and correcting errors when a trial balance does not equal. This helps to confirm whether the discrepancy is due to a simple arithmetic mistake.

If a Trial Balance Is Not Equal, You Should First