Home For AAT student members AQ 2013 AAT Level 2 (Level 5 in Scotland)

Redrafting trial balance

Trying to redraft a trial balance and I understand that debit error (suspense) you add to and credit you take away from the figures in the trial balance? Am I right? However when I'm doing this it still doesn't seem to balance someone please help my teacher cant seem to help


  • LearningAcademyLearningAcademy Registered Posts: 18
    edited June 2015
    1) You add when the figures are of the same type (debits to debits and credits to credits). Similarly, you subtract when the figures are of opposite side.

    2) A better way is to redraft those ledger accounts (T accounts) that are affected by the adjustment entries. To redraft these ledger accounts, use the figures given in the TB as the opening balances, add the adjustments (on debit or credit sides) and then draw the closing balances.

    Use these revised closing balances in the redrawn TB.

    3) For those accounts that are not affected by the adjustment entries, the balances should be as they are given.

    4) It is very easy to make an error if using the first method (especially in the exam situation when we may be stressed out).

    You can also download our workings file: https://drive.google.com/file/d/0BxQL2UXoPLb3QWRPd3AzTGhfZTA/view?usp=sharing

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