A quick, practical check is to look at the difference between the totals in the debit and credit columns of the trial balance. If that difference is divisible by 9 with no remainder, a transposition error (digits swapped) or a similar digit-tailing error may be involved. Reason this works:
- Transposed digits alter the numerical value in a way that often changes the difference between sides by a multiple of 9. If the discrepancy is a multiple of 9, it suggests a transposition or a similar single-entry slip may be present. If the difference is not divisible by 9, the error is unlikely to be a simple transposition and other error types should be investigated. This method is a common quick diagnostic in basic bookkeeping and is described in standard accounting guidance.
How to apply it step by step:
- Step 1: Compute the total of all debit balances and the total of all credit balances in the trial balance.
- Step 2: Find the absolute difference between these two totals.
- Step 3: Check if the difference is divisible by 9 (i.e., difference mod 9 = 0).
- Step 4: If divisible by 9, systematically re-examine entries to locate swapped digits or mis-copied amounts (start with high-value or recent transactions, then cross-check ledger balances against posted entries).
- Step 5: Correct the identified transposed amounts and re-run the trial balance to verify the totals balance.
Note: There are additional corroborating checks (e.g., testing whether individual ledger balances align with posted trial balance figures, or using other divisibility tricks for specific digit patterns), but the divisibility- by-9 test is one widely used quick check to flag a transposition-type error.
