11) When the trial balance includes a debit column total of $10,350 and a credit column total of $10,950, it is probable that:
A) a transposition error occurred.
B) a $300 debit was recorded twice.
C) a $300 credit was recorded twice.
D) a $300 debit was recorded as a credit.
12) The trial balance lists the accounts:
A) alphabetically.
B) in the same order as in the ledger.
C) all debits first and then credits.
D) all credits first and then debits.
13) A trial balance is a list of the accounts and their ledger balances.
14) The trial balance proves the equality of debits and credits.
15) A slide is evenly divisible by the number 8.
16) The trial balance listing is in the same order as the chart of accounts.
17) Journalizing a transaction with both the debit and the credit for $75 instead of the correct amount of $57 will cause the trial balance to be out of balance.
18) If the trial balance is in balance, it proves that all transactions were properly journalized.
19) Correctly posting a transaction twice will cause the trial balance totals to be unequal.
20) A slide is an error that results when zeros have been added or deleted when writing an amount. Example: 10,000 is written as 1,000.
