Source : Webster's Revised Unabridged Dictionary (1913)

Balance \Bal"ance\, v. t. [imp. & p. p. {Balanced} (?); p. pr. &
   vb. n. {Balancing} (?).] [From {Balance}, n.: cf. F.
   balancer. ]
   1. To bring to an equipoise, as the scales of a balance by
      adjusting the weights; to weigh in a balance.

   2. To support on a narrow base, so as to keep from falling;
      as, to balance a plate on the end of a cane; to balance
      one's self on a tight rope.

   3. To equal in number, weight, force, or proportion; to
      counterpoise, counterbalance, counteract, or neutralize.

            One expression . . . must check and balance another.
                                                  --Kent.

   4. To compare in relative force, importance, value, etc.; to
      estimate.

            Balance the good and evil of things.  --L'Estrange.

   5. To settle and adjust, as an account; to make two accounts
      equal by paying the difference between them.

            I am very well satisfied that it is not in my power
            to balance accounts with my Maker.    --Addison.

   6. To make the sums of the debits and credits of an account
      equal; -- said of an item; as, this payment, or credit,
      balances the account.

   7. To arrange accounts in such a way that the sum total of
      the debits is equal to the sum total of the credits; as,
      to balance a set of books.

   8. (Dancing) To move toward, and then back from,
      reciprocally; as, to balance partners.

   9. (Naut.) To contract, as a sail, into a narrower compass;
      as, to balance the boom mainsail.

   {Balanced valve}. See {Balance valve}, under {Balance}, n.

   Syn: To poise; weigh; adjust; counteract; neutralize;
        equalize.

Source : WordNet®

balancing
     n : getting two things to correspond; "the reconciliation of his
         checkbook and the bank statement" [syn: {reconciliation}]