Basic Bookkeeping Tip: If your reconciled bank balance doesn’t agree with your checkbook balance and the out-of-balance amount is evenly divisible by 9, you have a transposing error. Somewhere you have transposed numbers when listing a check or deposit. It is easier to find if you know what to look for.
Example of transposing error: Check # 456 cleared the bank for $418 but is written in the check register as $481 – out of balance by $63 which is evenly divided by 9.
And don’t even tell me if you DON’T reconcile your bank account!