How would you locate errors in a Trial Balance?

If both the total is not equal then it is decided that there is error in the books of account and efforts will be made to locate the error by following several steps as follows:

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Find out the difference of trial balance, divide the difference by two and see if any figure of such amount appears in the wrong side of trial balance. If the error is not detected, divide the difference by 9. If it is divisible, the mistake is due to transpiration of figures. If an error is round figure i.e., 10, 100 etc, it may be due to wrong totaling. If the error is not found out by the above steps the next step is to recheck the books of account thoroughly.

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