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In Accounting Glossary, casting means to add up a column of figures. When we make accounting data column in ms excel and with sum formula, we know its total, it will be casting. We can also each column's total's verification by crossing casting in which we add the totals of numbers of columns to check whether they reconcile with gross total or not.

Following example shows the data of company's customers in UK and their sales in different sections. We can find each column's total. This will be casting. We also find gross total of all column's totals. This will be cross casting.

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1. Useful explanation:)

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Accounting Education: Casting in Accounting
Casting in Accounting
http://2.bp.blogspot.com/_DJEIRrK4tl4/TAIabJMN3OI/AAAAAAAAFX4/nMbmtcjGoW8/s640/costing.PNG
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Accounting Education
https://www.svtuition.org/2010/05/casting-in-accounting.html
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https://www.svtuition.org/2010/05/casting-in-accounting.html
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