Mastering Correction of Accounting Errors Section 3-FINDING AND CORRECTING ERRORS USING THE UNADJUSTED TRIAL BALANCE 1. The unadjusted trial balance shows total debits of $66,000 and total credits of $68,600. If there is only one type of error, which type would you look for? a. Slide b. Transposition c. Doubling d. Misclassification 2. On a trial balance, there is difference between total debits and total credits divisible by 9. If this is the only error, you can track it down and make the correction if this is: an omission error a slide error a doubling error a misclassification error c. d. 3. Which of the following errors would not be revealed by the trial balance? Receipt of a payment debited to Accounts Receivable for $2,000 and credited to Cash for $2,000 Payment of a utility bill debited to Utilities Expense for $890 and credited to Cash for $980 A sale debited to Accounts Receivable for $80 and credited to Sales for $800 Receipt of a $1,200 check for sublet office space debited to Cash for $2,100 and credited to Accounts Receivable for $1,200 a. b. c. d. . A trial balance may reveal: a. b. a transposition error an omission error c a classification error a bank reconciliation error