Trial Balance Repair

Find missing account balances and restore equal debit and credit totals in a trial balance.

Accounting puzzle

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Instructions, device progress and accessibility

Choose Easy, Normal or Hard and Practice or UTC Daily mode. Complete each accounting problem, then Check answer. Hints and Undo mark the round assisted; results and progress remain on this device. No live financial data is used.

Local progress is checked when play begins.

How to play Trial Balance Repair

Find missing account balances and restore equal debit and credit totals in a trial balance. Every exercise uses fictional amounts and checks your answers against accounting rules. Start with Easy and progress to Hard. Daily challenges provide repeatable puzzles for the same UTC date.

Worked accounting example

If known debit balances are $1,200 and credit balances total $1,700, the missing debit balance must be $500. Both totals are then $1,700.

Rules and common mistakes

A balanced trial balance is a useful check, but does not prove all transactions are correct or properly classified.

Do not confuse cash transactions with revenue recognition, and always check whether an amount belongs on the debit or credit side.

Frequently asked questions

What is a trial balance?

A schedule of ledger account balances used to verify the total debit amount equals the total credit amount.

Can a balanced trial balance still have mistakes?

Yes. Posting an amount to the wrong account or omitting an entire journal entry might leave debits and credits equal.

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