Therefore, whatever it is must go into the debit column.
The debit column is then totalled and then the credit column is totalled.
If an account has a debit balance, the balance amount is copied into column two (the debit column).
The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.
The error must be located and rectified and the totals of debit column and credit column recalculated to check for agreement before any further processing can take place.
