Footing, Cross-footing, and Recalcs
Anytime you are performing a tie out, it's important to foot, cross-foot, and recalculate all numbers that involve totals, summations, and other calculations. This generally includes footing columns and cross-footing rows. Recalculations are also performed when numbers in an accounting schedule involves multiplying, division, and percentages.
See this example:
Check the formula or math (if by paper)
Tickmark all calculations with a Ft, Cft, or Rx (Foot, Cross-foot, or Recalculates, respectively)