Pending the location of error, the difference disclosed in the trial balance is normally posted to

Answer Details

When the trial balance does not balance, it indicates that there is an error in the accounting records. The difference between the debit and credit sides of the trial balance is referred to as the "balance carried down" (or "balance b/d" for short), and this amount is normally posted to a suspense account until the error is identified and corrected. A suspense account is an account used to temporarily hold the difference between the debit and credit sides of the trial balance until the error is located and rectified. Therefore, the answer is "a suspense account".