Thursday, December 10, 2009

Quick Tip - Transposition error

Have a transposition error? How do you know?

A transposition error occurs when you leave a zero off a number or reverse a number. The rule of thumb is that if something doesn't balance and the difference is divisible by 9 then it's a transposition error.

So, here's the trick. Anyone can divide the difference by 9 in excel or whatever your using, but here's a trick the old timer's use: add the numbers up, if you get a 9, the number is divisible by 9.

For example:

  • Difference of 27; 2 + 7 = 9 - transposition error

  • Difference of 2749; 2 + 7 + 4 +9 = 22; 2 + 2 = 4 - not a transposition error

  • Difference of 5733; 5+ 7+ 3 + 3 = 18; 1+ 8+ = 9 - transposition error

Works great for narrowing down errors when entering trial balances but if you are just footing something and it's not too long, just foot it twice in excel and then use a third column to subtract one footing from the other and you can find your errors.

1 comment:


  1. Babel account & manag contracting companies
    The program includes 12 specialized systems in contracting field and providing explanation library
    of 145 videos with total of 6 hours of explanation and providing more than 200 questions in the
    field of contracting and group of essays which serve contracting companies.
    برنامج محاسبة مقاولات
    برنامج محاسبة شركات المقاولات
    برنامج ادارة شركات المقاولات
    برنامج الاستثمار العقارى
    برنامج استثمار عقارى
    برنامج لشركة استثمار عقارى

    ReplyDelete