Introduction:
Partnership accounting involves the preparation of a balance sheet that reflects the financial position of the partnership. Sometimes, the balance sheet may not match due to various reasons such as errors in recording transactions, incorrect allocation of profits and losses, or omission of certain items. However, there are several tricks and techniques to help solve these problems and ensure that the balance sheet is accurate and balanced.

1. Check for mathematical errors:
The first step is to carefully review all calculations made while preparing the balance sheet. Check for addition and subtraction errors, as even a small mistake can lead to an imbalance. It is important to recheck all calculations to ensure accuracy.

2. Verify the capital accounts:
Each partner's capital account should be accurately recorded and updated with their respective investments, withdrawals, share of profits, and losses. Verify that these transactions have been correctly recorded and allocated to the appropriate partners.

3. Reconcile the drawings accounts:
Partners may withdraw funds from the partnership for personal use, which are recorded in their drawings accounts. Ensure that the amounts recorded in the drawings accounts match with the partners' actual withdrawals. Any discrepancies should be identified and corrected.

4. Review the profit and loss allocation:
Verify that the profits and losses have been correctly allocated among the partners based on their agreed profit-sharing ratio. Any errors in the allocation can lead to an imbalance in the balance sheet. Ensure that the total of the partners' capital accounts matches the total equity reported on the balance sheet.

5. Check for missing or omitted items:
Review all the transactions and accounts to ensure that no items have been inadvertently omitted. Commonly overlooked items include accrued expenses, prepaid expenses, outstanding income, and liabilities. Ensure that all assets, liabilities, and equity balances are included in the balance sheet.

6. Reconcile inter-partner transactions:
If there are any transactions between partners, such as loans or interest payments, ensure that these transactions have been accurately recorded and reflected in the balance sheet. Reconcile any discrepancies between the partners' records and the partnership's books.

Conclusion:
To solve the problem of an imbalanced balance sheet in a partnership, it is important to carefully review all calculations, verify capital accounts, reconcile drawings accounts, review profit and loss allocation, check for missing items, and reconcile inter-partner transactions. By following these steps and paying attention to detail, the balance sheet can be made accurate and balanced.

There is not any trick to solve partnership problems. In exam if your balance sheet is not tallying then leave that and move to next question.. As tallying carries only 1/2 mark.