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 two, 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 nine. If the result is evenly divided, then this type of error is likely.

Question

Quizplus · Accepted Answer

To confirm a transposition or slide error, dividing the difference in the trial balance by nine is a common technique. If the result is a whole number, it suggests that numbers have been transposed or slid (misplaced) in recording.

The Trial Balance Is Out of Balance and the Accountant