However... having an entry backwards won't put you out of balance. The math doesn't know that your entry is backwards, because the debits & credits were still equal. You could have used the wrong accounts or anything, but as long as that entry is equal (and everything posted right, added right, etc), you'll still balance.
Not balancing is in the math somewhere, not in the accounts you used. That is, each entry must be equal. All entries must be posted, and posted for the correct dollar amount to the correct side. All the math within an account must be correct, i.e. balanced out right. All those balances must be copied to the trial balance correctly, and all of them listed. This is what it takes to get a trial balance that balances. Notice this does not include getting the correct account in the entry to begin with, only that it balances.
(I always have to burst people's balloons by telling them that a balanced trial balance doesn't mean everything is correct, only that it balances mathematically.)
You have to find the math error. Re-add the columns, check that you copied everything from the accounts correctly and that you didn't miss anything, re-balance each account. If all else fails, check your postings. Look for $25. Something on the wrong side will double itself. (If you had $25 on the wrong side, it would be $50 off.)
We don't know where the error is other than seeing quite literally every bit of work you did. You'll have to find it... all we can do is give some hints.
|