Misappropriation of 0.21 paise

Dom't bother about that...It is a minor amount. No one will ask about such difference

21 Paise is immaterial but... Usually difference in trial balance is an indication of errors in accounts. The difference may be negligible but it may be because of a series of errors compensating each other. So if you can trace out why does it happen it will be better to maintain the quality of audit. But consider the time you need to devote for this. As we know, in a double entry system trial balance must be tallied...