**Balance Errors**

**Reverse Posting**

**If the amount you are out of balance is divisible by 2, the error may be an entry that has been posted backwards.**

**That is to say something that should be a credit is posted as a debit or vice versa. To find this error, divide your **

**error by 2 and look for an entry of the resulting amount. Then make sure it was posted in the correct direction.**

**Transpositions**

**A transposition is where two digits of a number have been listed in reverse order. For example 290 is listed as 920. The 2 and 9 are transposed causing an error of 630 (920-290). If the balance error is divisible by 9, a transposition is likely.**

**You can tell how far apart the digits transposed are by how many times the error is divisible by 9. in the example above the error (630) is divisible by 9 70 times, so we would know that the digits transposed have a difference of 7, such as a 1 and 8, 2 and 9, or 0 and 7. In our case, it is 2 and 9.**

**Since the error is divisible by 9 70 times and not 7 or 700, we would know that the digits transposed are in the hundreds and tens digit position.**

Copyright © Noel D. Tallon, CPA, PC . (Updated 08/06/18)