Q. What is transposition or slide error explain?
When the trial balance doesn't balance try re-totalling the two columns. If this step doesn't locate the error divide the difference in the totals by 2 and then by 9. If the dissimilarity is divisible by 2 you may have transferred a debit-balanced account to the trial balance as a credit or a credit-balanced account as a debit. When the dissimilarity is divisible by 2 you may look for an amount in the trial balance that is equal to one-half of the difference. Therefore if the difference is USD 800 look for an account with a balance of USD 400 and see if it is in the wrong column. If the dissimilarity is divisible by 9 you may have made a transposition error in transferring a balance to the trial balance or a slide error. A transposition error takes place when two digits are reversed in an amount (example writing 753 as 573 or 110 as 101). A slide error takes place when you place a decimal point incorrectly (example USD 1500 recorded as USD 15.00). Therefore when a difference is divisible by 9 compare the trial balance amounts with the general ledger account balances to see if you made a transposition or slide error in transferring the amounts.