The trial balance is out of balance and the accountant suspects that a transposition or slide error has occurred. What will the accountant do to confirm this suspicion?
A) Determine the amount of the error and look for that amount on the trial balance.
B) Determine the amount of the error and divide by 2, then look for that amount on the trial balance.
C) Determine the amount of the error and refer to the journal entries for that amount.
D) Determine the amount of the error and divide by 9. If the result is evenly divided, then this type of error is likely.

Question

Quizplus · Accepted Answer

Dividing the difference by 9 is a common technique to identify transposition or slide errors because if the difference is evenly divisible by 9, it suggests that digits have been transposed or misplaced.

The Trial Balance Is Out of Balance and the Accountant