If the trial balance does not balance and the difference between debits and credits is evenly divisible by 9, there is a good chance that
A) a transaction has not been recorded.
B) a transaction has been journalized to the wrong account.
C) a transposition or a slide has occurred.
D) only one side of the transaction has been recorded.

Question

Quizplus · Accepted Answer

A transposition error (where two digits are reversed, e.g., 64 instead of 46) or a slide error (where digits are moved over by one or more places, e.g., 640 instead of 64) will often result in a difference that is divisible by 9. This is a common check for numerical errors in accounting.

If the Trial Balance Does Not Balance and the Difference