When there are several entries to one or both sides of an account, the total of those entries is entered in pencil. This is called

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When there are several entries to one or both sides of an account, the process of adding up those entries and writing the total in pencil at the bottom of the column is called footing. Balancing is the process of ensuring that the two sides of an account are equal by making adjusting entries as needed. Verifying involves checking entries for accuracy, and totaling simply means adding up the numbers.

When There Are Several Entries to One or Both Sides