If the trial balance is out of balance and the difference between the debits and the credits is divisible evenly by nine then there is a transposition error.

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Quizplus · Accepted Answer

This is a known rule in accounting called the "casting out nines" rule which can help identify transposition errors. If the difference between debits and credits is divisible by nine, there is a good chance that a transposition error has occurred.

If the Trial Balance Is Out of Balance and the Difference