What is the result if total debits do not equal total credits in a trial balance?

When total debits do not equal total credits in a trial balance, it indicates that there is an error in the accounts. The purpose of a trial balance is to check the arithmetical accuracy of the entries made in the accounting system. In double-entry bookkeeping, every transaction affects at least two accounts and is recorded with equal debits and credits.

If the debits and credits do not match, it suggests that at least one transaction may have been recorded incorrectly, omitted, or misclassified. This discrepancy prompts the need for further investigation to identify and correct the source of the error before proceeding with financial statements.

Without this balance, the integrity of the financial information is compromised, which can lead to inaccurate reporting and decision-making. Thus, confirming that there is an error in the accounts is critical for ensuring accurate financial records.