When the trial balance is out of balance due to a transposition error,the difference between total debits and total credits will be evenly divisible by 9.

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Quizplus · Accepted Answer

This statement is true. It is a rule of thumb in accounting that when the trial balance is out of balance, it may be due to a transposition error (where digits are accidentally swapped in a number) and the difference between the total debits and total credits will be divisible by 9. Therefore, this can be used as an initial check to locate the error.

When the Trial Balance Is Out of Balance Due to a Transposition