106 FARM ACCOUNTING 



between 52 and 25 is 27 ; between 53 and 35 is 18. This 

 is an easy way to find errors if one is familiar with its 

 use, but care should be taken lest time be wasted in a jug- 

 gling of figures. 



This is also true of transplacement of figures, which is 

 likewise distinguished by the fact that the amount of the 

 error is divisible by 9. Suppose that *(>-'50 has been posted 

 as $6.30, making an error of $623.70, which is divisible 

 by 9 and evidently a transplacement. To find the amount 

 transplaced subtract the cents of the error from 100, as 



From 100 



Deduct the cents of the error 70 



Leaving a balance of 30 



Now look in the cents column for 30, which will result 

 in finding the $6.30. Upon investigation it will be found 

 that the entry should have been $630. Suppose that > 

 has been posted as $-H">, jrivinj* an error of $440.55, the 

 same rule will apply; 55 deducted from 100 gives 45, 

 which is the amount to be looked for in the last dollar 

 columns. 



5. // the difference is a large amount, no matter whether 

 Rules 2, 3 and 4 can be applied or not it is always desirable 

 to look for the amount omitted. One's memory will often 

 serve him in this connection. 



6. // none of the tests // </ fan be readily applied 

 bn/in a .v//.s-/Mm///V t-Jm-kini/ of nil the posting* ami addi- 

 tions. b( uring in mind tlie points mentioned under the 

 prevention of errors. In checking postings a cheek mark 

 similar to a "V" is placed opposite each amount in the 

 books of original entry and in the ledger as the amounts 

 are found to be properly posted. After the checking is 

 completed, a careful scrutiny of all items follows to find 



