Finding trial-balance differences
Objective: Use difference patterns to locate one-sided errors.
Recommended first: Preparing a trial balance
Clues
- Difference equals an amount in the books → a side was not posted.
- Difference is twice an amount → that amount was posted to the wrong column.
- Difference divisible by 9 → possible transposition (e.g. 54 vs 45) or a slide (e.g. 500 vs 50).
Start with the most recent entries, then check additions in each ledger, then check that every balance was carried into the right column.
Divide the difference by two and by nine before you start searching. Half the difference may match an amount posted to the wrong column; a multiple of nine suggests a transposition or a slide (a misplaced decimal). Then check the most recent postings, re-add each ledger, and make sure every balance was carried into the trial balance in the right column.
Check your work
- Is the difference equal to an amount, double an amount, or divisible by 9?
- Did you re-add each ledger?
- Did you confirm every balance was carried forward correctly?
Supplies posted as $720 instead of $270: difference $450, which is 9 × 50.
| Account | Debit | Credit |
|---|---|---|
| Supplies (posted) | $720.00 | |
| Accounts Payable | $270.00 |
Common mistakes
✗ Plugging the difference to a suspense account and stopping.
✓ A suspense balance must be investigated and cleared.
Guided practice
Use hints freely here.
Item 1 of 1
Error detective: transposition on one side?
A $560.00 debit to Supplies was posted as $650.00; the $560.00 credit to Accounts Payable was posted correctly. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
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Independent practice
Try these without hints. Completing the lesson needs at least one independent item solved without revealing the answer.
Item 1 of 6
Error detective: one side not posted?
A $270.00 cash sale was posted to Cash, but the credit to Sales Revenue was never posted. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
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Key terms
- Transposition error
- Digits swapped when recording an amount.
References and provenance
- OpenStax, Principles of Accounting, Volume 1: Financial Accounting (accessed 2026-10-29)
Original lesson written for Bookkeeping Exercises (AI-assisted drafting). Calculations are verified by the platform's automated accounting tests. Not yet reviewed by a credentialed accountant. Updated 2026-10-29.