If the Trial Balance Does Not Balance and the Difference

question 110

Multiple Choice

If the trial balance does not balance and the difference between debits and credits is evenly divisible by 9, there is a good chance that

• A) a transaction has not been recorded.
• B) a transaction has been journalized to the wrong account.
• C) a transposition or a slide has occurred.
• D) only one side of the transaction has been recorded.

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Definitions:

Union Shop Agreement

A labor agreement requiring all employees of a business to become union members as a condition of employment.

Due Process Protections

Guarantees under the law that provide individuals the right to fair procedures and trials.

Superseniority

A policy within unions that grants certain union officials higher priority for job retention during layoffs, over and above that based on tenure or performance.

Interest Arbitrator

An impartial third party who resolves disputes between labor unions and employers by making binding decisions.