brotherton-erpnext/erpnext/docs/user/manual/en/accounts/articles/difference-entry-button.html

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<h1>Difference Entry Button </h1>
As per accounting standards Debit amount must be equal to Credit amount. If these amounts are not equal, then entry will not be executed in system. Also system will through validation message. And difference amount will reflect under Difference (Dr-Cr) field.
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<img src="{{docs_base_path}}/assets/img/articles/Selection_002.png"><br>
When you press 'Make Difference Entry' button, one new Row will be added under Journal Entry Accounts table with difference amount. You can edit that row to select appropriate account.
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<img src="{{docs_base_path}}/assets/img/articles/Selection_003.png">
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<br>On selecting account under new row, you will be able to submit Journal Entry.
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<div class="well">If debit and credit amount entered for accounts are already tallying, then you need not click on "Make Difference Entry" button.</div>
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