Q.The difference in Trial Balance is taken to :

A trial balance difference is transferred to a suspense account until the errors causing it are found and corrected.

When the debit and credit totals of a trial balance do not tally, it indicates the presence of one or more errors. To avoid delay in preparing the final accounts, the difference is transferred to a Suspense Account:

• If the debit side is short, the difference is put on the debit side of the suspense account.
• If the credit side is short, it is put on the credit side. …