If the trial balance does not balance, which of the following is NOT a method used to detect the error. Checking to see if the difference is
A) 10, 100, etc.
B) equal to the amount of one of the journal entries.
C) equal to the amount of one of the journal entries when the difference is divided by two.
D) divisible by 7.

Question

Quizplus · Accepted Answer

Checking if the difference is divisible by 7 is not a method used to detect errors in a trial balance. The other three options (A, B, and C) are all methods used to detect errors. Option A suggests checking for common errors where the difference is a multiple of 10, 100, etc. Option B suggests checking to see if the difference is equal to the amount of one of the journal entries, which would indicate an entry was either omitted or recorded twice. Option C suggests dividing the difference by two and seeing if it matches the amount of one of the journal entries, which would indicate a transposition error.

If the Trial Balance Does Not Balance, Which of the Following