to balance - to calculate the amount needed to make the two sides of an account equal, to balance off the accounts - to make the two sides of an account balance at the end of an accounting period, by entering a debit balance in the credit side or a credit balance in the debit side, and , tasakaal - konto deebet- ja kreeditkäivete võrdsus, mille puhul öeldakse, et kontod on tasakaalus (accounts are in balance)