Week 4 Assignment
Differences between the correct batch total and the batch totals obtained after processing:
Analysis of these differences:
a) The difference of $5,252.56 is not divisible evenly by 9, which rules out a transposition error.
The difference affects multiple columns, which rules out a single transcription error.
difference amount is not equal to any of the entries in the first batch total calculation, which rules
out an error of omission.
Dividing the difference by 2 gives $2,626.28, which is
one of the
entries in the first calculation.
More careful inspection reveals that this amount has been
inadvertently subtracted from the second batch total calculation rather than added.
b) The difference of $90 is evenly divisible by 9, which suggests the possible transposition of
adjoining digits in the hundredths and tenths columns.
More careful inspection indicates that the
amount $4,566.86 from the first calculation was incorrectly transposed to $4,656.86 in the
c) A difference of $1,000 represents a discrepancy in only one column, the thousandths column.
A possible error in transcribing one digit in that column is indicated.
More careful examination
reveals that the amount $2,772.42 from the first calculation was incorrectly recorded in the
second calculation as $3,772.42.
D) The difference of $1,762.62 exists in multiple columns and is not divisible evenly by 9.
However, this amount is equal to one of the entries in the first calculation.
that this item was inadvertently omitted from the second calculation.