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

★ Totaling 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.