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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.