Trial Balance Reconciliation

Derive account balances from journal entries and compare them with a declared trial balance. Reports an account whose balances differ, with the exact difference; an account carrying a reported balance that nothing in the journal supports; an account with journal movement that appears in no reported figure; and a trial balance whose own debit and credit columns do not foot. Both a debit and credit pair and a single signed balance column are accepted, because exports are written both ways.