If the Trial Balance Does Not Balance, Several Steps Can

question 44

Multiple Choice

If the trial balance does not balance, several steps can be taken to find the error. Which step will probably NOT help you find the error?

• A) Tracing each account back and forth from the journal to the ledger
• B) Divide the out-of-balance amount by 2
• C) Divide the out-of-balance amount by 9
• D) Analyzing the financial statements

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Definitions:

Degrees of Freedom

The number of independent pieces of information used in the calculation of a statistic, typically the size of the data set minus the number of parameters estimated.

Area

The measurement of the extent of a two-dimensional surface or shape, typically expressed in square units.

Chi-squared Distribution

A statistical distribution used to test hypotheses about the distribution of observed frequencies in categories compared to expected frequencies.

Area

The measure of the extent of a two-dimensional figure or shape in a plane.