In case Trial Balance disagrees, following steps should be taken to locate the errors:

-Totalling of all the subsidiary books and trial balance should be checked carefully.

-Opening balances of all the accounts are properly brought down in the current year’s books of account.

-Ledger accounts have been properly balanced and the balances of ledger accounts have been correctly shown in the trial balance.

-To locate some errors the difference in the trial balance in halved.

-Another way is dividing the difference in the trial balance by 9.

-If the difference gets divisible without leaving any reminder that indicates the transposition of the amounts.

-To locate certain other errors, current year trial balance can be compared with the trial balance of the previous year.