Trial balance: how far off are the debits and credits? (SUM)
The problem
Problem statement
A trial balance balances when total debits equal total credits. Debits are in B2:B6 and credits in C2:C6. Put debits minus credits in the Difference cell E2 — zero means it ties.
The answer is a signed difference, not an absolute value: the sign tells you which side is short.
Problem data
Show the sheet as a table (selectable, copyable)
| A | B | C | E | |
|---|---|---|---|---|
| 1 | Account | Debit | Credit | Difference (Dr - Cr) |
| 2 | Cash | 5000 | 0 | |
| 3 | Inventory | 3000 | 0 | |
| 4 | Payables | 0 | 4000 | |
| 5 | Equity | 0 | 3000 | |
| 6 | Revenue | 0 | 1000 |
Notes
Two independent totals, then subtract. Do not total a mixed column and hope: debit and credit live in separate columns precisely so that this comparison is one subtraction. A non-zero answer is the amount of the imbalance, which is what you go hunting for.
How to approach
Your answer goes in E2.
- Target cell is E2
- Total the debit column and the credit column separately
- Subtract one from the other
- Shape: =SUM(?) - SUM(?)
FAQ
How do I check a trial balance in Excel?
=SUM(debits) - SUM(credits). Zero ties; anything else is the size of the imbalance.
Why not take the absolute difference?
The sign tells you which side is short, which is the first clue when hunting the error. Keep the signed number and add ABS only for a report.