Here we start in the balance sheet, let's check that it balances So I go down to the balance check item and I can see that in the year 2016 unfortunately it is unbalanced And that figure changes each period The first thing I want to do, my first technique is to try and find that figure So I start looking all over the model to see if I can find it You may want to pause the recording and have a go on your own and see if you can correct it! So I scroll up and at the top of my balance sheet, there are other figures (it's the cash and cash equivalents item) So I now want to try and find what's happened? Well I'm thinking that the item might not have been included in a sub total If I go down to my total assets in 2015, yep it's been included But if I go to 2016, press F2 on your keyboard. Ahh it has not been included! So to correct this I press ALT = (my shortcut to auto sum the items above) Does that correct the error? Yes it does, fantastic! Let's copy that all the way to the right ( CTRL R) Does it now balance in every period? Yes it does!