Error in casting the trial balance

By: Rashid Javed | Updated on: October 29th, 2024

This error occurs when the amounts listed in one or both of the debit and credit columns of the trial balance are incorrectly totaled. Suppose, for example, the credit column of the trial balance is cast $5,000 short. This error will arise a difference of $5,000 between debit and credit columns of the trial balance. The total of the credit column will be $5,000 short.

Error in casting the trial balance

The credit column in the above trial balance has been wrongly totaled, because the correct total is $660,800, not 655,800. This error can be rectified by simply retotaling the amounts listed in both columns.

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