Which of the Following Is a Method Used to Detect

Multiple Choice

Which of the following is a method used to detect errors when the two columns of the trial balance are NOT equal?

A) Calculate the difference in the columns, divide the difference between total debits and total credits by 2 and search for a debit shown as a credit, or vice versa.
B) Calculate the difference in the columns and search the trial balance for a transposition error or a slide error if the difference is evenly divisible by 9.
C) Calculate the difference in the columns and search for a missing account with that balance.
D) All of the above are suggested methods for detecting errors.