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Home › CBSE Class 11 (Commerce) › Accountancy › Trial Balance and Rectification of Errors › When a trial balance fails to tally, one suggest…

When a trial balance fails to tally, one suggested first step is to:

AStart a fresh ledger
BIgnore the difference
CRecast the column totals
DClose the books early
Answer & Solution
Correct answer: C. Recast the column totals
Re-adding both columns quickly rules out a simple totalling mistake.
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