1. difference between total debits and total credits in an account.

2. equality of total debits and total credits of all accounts in a GENERAL LEDGER in the preparation of a TRIAL BALANCE.

3. equality of a control account in the general ledger (e.g., accounts receivable) and the total balance of all accounts in the SUBSIDIARY LEDGER (e.g., customer accounts).

4. balance in a bank account.

5. balance of a loan.