Out-of-Balance General Ledger

General Ledger journal entries require that debits always equal credits. Consequently, computerized accounting systems consistently balance if all procedures are performed correctly. In the event of a power failure during an update, or other unusual circumstances, it is possible for the General Ledger to be out-of-balance. If, for some reason, the General Ledger is out of balance, a one-sided journal entry may be done.

Warning: Extreme caution should be exercised for this procedure.