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If the Trial Balance Totals Are Not Equal, the Error

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If the trial balance totals are not equal, the error may have been caused by a transposition if the difference is divisible by


Definitions:

Positives

Positives refer to the favorable aspects or outcomes associated with a situation, decision, or action.

Negatives

Aspects, characteristics, or factors that are considered undesirable, harmful, or detrimental.

Expectancy Model

A theory that describes the motivational force behind an individual's actions as a function of their expectations about outcomes and the values they place on those outcomes.

Cultures

Shared beliefs, values, norms, and practices that characterize a group of people or an organization, shaping behavior and perceptions.

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