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    re equal to that (half the difference) appe
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    Whenever a trial balance disagrees the following steps can be taken to discover the errors:

    (1) Divide the difference by two and find out if some figure equal to that (half the difference) appea

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    the following steps can be taken to discover the errors:

    (1) Divide the difference by two and find out if some figure equal to that (half the difference) appe

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    r the errors:

    (1) Divide the difference by two and find out if some figure equal to that (half the difference) appe

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    re equal to that (half the difference) appears in the trial balance. It is possible that such item might have been recorded on the wrong side of mal balance, causing double the difference.

    (2) If the mistake is

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