The books either balance, or they do not.

Double entry is the one subject where the machine can always tell whether you are right. So this does not mark your working — it finds the entry that broke it, and says which line it is on.

Your journal One entry per block, a blank line between them. Write it however you were taught — “Dr” and “To”, or Dr/Cr on each line, or Debit 5000 | Credit 5000. A line in brackets is the narration.

Or try one — two of these are deliberately wrong:

Why the difference is not the answer

“Trial balance does not agree, difference Rs. 4,500” is what a student is told, and it is useless — a difference is a number, not a place. Finding the place is an evening of adding columns.

But a trial balance can only disagree for reasons that can be listed: an entry whose own sides differ, a posting with no matching side, a figure that could not be read. Each one is a particular line. So it points at the line.

Money is kept in paisa

Every figure is held as a whole number of paisa, never as a decimal. In ordinary computer arithmetic 0.1 + 0.2 is not 0.3, and a trial balance out by a hundred-millionth of a rupee is out. Whole numbers cannot drift.

The shapes it reads

Cash a/c        Dr   50000
    To Capital a/c       50000

Cash       Dr 50000
Capital    Cr 50000

Dr Cash 50000
Cr Capital 50000

Cash 50000 | Capital 50000

It stays on this page

The whole engine runs in your browser. Your journal is not sent to us or to anybody else, and nothing is stored.