The Trial Balance Is Out of Balance and the Accountant

question 131

Multiple Choice

The trial balance is out of balance and the accountant suspects that a transposition or slide error has occurred. What will the accountant do to confirm this suspicion?

• A) Determine the amount of the error and look for that amount on the trial balance.
• B) Determine the amount of the error and divide by 2, then look for that amount on the trial balance.
• C) Determine the amount of the error and refer to the journal entries for that amount.
• D) Determine the amount of the error and divide by 9. If the result is evenly divided, then this type of error is likely.

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Definitions:

Hugo Münsterberg

A German-American psychologist known for his pioneering work in applied psychology, particularly in the fields of industrial and organizational psychology.

Wilhelm Wundt

A German physiologist and philosopher, widely regarded as the father of experimental psychology.

Industrial Psychology

The scientific study of human behavior in the workplace and applies psychological theories and principles to organizations.

1964 Civil Rights Act

This landmark piece of legislation in the United States outlawed discrimination based on race, color, religion, sex, or national origin, significantly influencing the country's civil rights movement.