How the ROUND function helps to solve balancing accounts?

As a developer, I'm being assigned to solved a bug in an application. In the application, large number transactions with credit and debit amounts are to be balanced. But before balancing, another calculation takes place. At the end of that calculation, the difference between the credit and debit amounts is not zero. There'll be a difference of about 0.02. Thus an application error is raised.
Will there be a possibility of making use of the ROUND function and solving it? or are there any other functions provided by Oracle to solve such a situation?
Thanks

I guess, you should post here steps of example calculation. It also depends on the organization which rule it is following, I mean something like ignoring few decimal places etc.
Please post the example.

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