Which of the following is not a useful step in finding errors on the trial balance?
A) Determine the difference between debits and credits and look for the amount.
B) Determine the difference between debits and credits and change any account to make the trial balance correct.
C) Determine the difference between debits and credits, divide the amount by 2, and look for the amount.
D) Determine the difference between debits and credits, divide the amount by 9, and if it divides evenly, look for a transposition or slide error.

Question

Quizplus · Accepted Answer

Changing any account to make the trial balance correct is not a useful step as it would result in false financial statements. Instead, the difference between debits and credits should be identified and the error should be located and corrected accordingly. Option A and D are useful steps in identifying errors on the trial balance, while option C does not provide any helpful information.

Which of the Following Is Not a Useful Step in Finding