Question

when the total of trial balance does not tally the difference is taken as...

Answer 1

The difference can be transferred to an account called SUSPENSE A/C.

If the debit side is lesser, debit the suspense A/C with such difference and when credit side is lesser, credit suspense A/C with such difference

And when you find why such difference arose, you can rectify the mistake by debuting or crediting the suspense A/C.