Financial Accounting › Trial Balance

How do you locate a difference in a trial balance?

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Answer

Check the addition, look for an amount equal to the difference (single omission), halve the difference (posted to wrong side), and divide by 9 (transposition of digits).
Difference 540 -> 540/9 = 60 -> suspect a transposition (e.g. 65 <-> 56)
Real-world example A quick divide-by-9 check often finds a swapped-digit posting fast.