This involves following steps:

☛ First total of both the sides are taken.

☛ Secondly difference between the totals of both the sides is calculated.

☛ If the debit side is in excess to the credit side then place the difference on the credit side by writing By Balance c/fd.

☛ If the total of credit side is in excess to the debit side, place the difference on the debit side by writing To Balance c/fd.

☛ After placing the difference on the appropriate side, make sure the totals of both the sides are equal.