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Acct. Nov. 24

Published on Dec 23, 2015

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PRESENTATION OUTLINE

trial balance - out of balance

mr. melkonian
Photo by jenny downing

so you're out of balance...

now what?

4 simple steps!

if trial balance is a multiple of 10

probably addition error

check to make sure you didn't make a transfer error

write the wrong number

divide trial balance difference by 2

put a credit in a debit spot or opposite
Photo by ~fb~

trial balance multiple of 9

transposition (3.45 instead of 3.54) or decimal point (11.5 vs 1.15)

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