Double (Bntrg 



THE TRIAL BALANCE. 



296. The Trial Balance the joy and delight (?) of every book-keeper ! 

 There is no rule or combination of rules with which a book-keeper can 

 at once locate an error in his trial-balance. I wish there was, and that 

 I were the sole possessor of that rule ; every book-keeper would then 

 agree with me in this one fact, that T had, in the possession of that rule, 

 an independent fortune ; for no book-keeper would be without it, even 

 at a cost of $10. However, it may be well to give here a few hints with 

 regard to finding errors. 



297. In Round Numbers. If the difference be in round numbers, 

 as $10, $100, or $1,000, the error may have been made in addition or 

 subtraction. 



// Divisible by 9. If the difference be divisible by 9, the error may 

 have been made in the transposition of figures. 



If Divisible by 2. If the difference be divisible by 2, the error may 

 have been made by posting an item representing just one-half the differ- 

 ence to the wrong side of the Ledger. 



Aside from the above three, there may be " a thousand and one " rules 

 with which to detect errors in Trial Balances, but they are all of no 

 practical use ; for if the book-keeper, after having applied them all, still 

 does not find the error, he is obliged finally to resort to the simple method 

 of " checking off," and he then realizes that all the time spent on those 

 " rules" was time thrown away, so it is better to proceed at once with the 



COMMON-SENSE METHOD OF DETECTING ERRORS. 



298. 1st. See whether or not the balance of cash on hand, as shown 

 by the Cash Book, is taken in the Trial Balance. 



2nd. See whether or not, on the Cash Book, Journal, and such other 

 books as you post from, every debit and credit is checked as having been 

 posted to the Ledger; i.e., see whether or not, for every debit, a credit has 

 been made for a like amount, and for every credit a debit. 



3rd. See whether or not any mistakes have been made in addition, or 

 in carrying forward the totals on the Trial Balance. 



