You're quite correct, R. 32 for 23 is a difference of 9, not 11. _Any_ swap of two digits will make for a difference that's divisible by 9 (not necessarily equal to it).
52 for 25 is a difference of 27, 3×9. It's not a coincidence that the digits 2 and 5 are 3 apart. When dinosaurs ruled the earth and we kept ledgers manually, a difference of say 630 in a trial balance told us to look for two transposed digits in the 100s and 10s positions, with the digits 7 apart because 63 = 9×7. Stan Brown Tehachapi, CA, USA https://BrownMath.com On 2025-12-22 09:52, R Losey wrote: > Are you sure about that? I was told swapping numbers leads to a difference > that is divisible by 9, not 11. > > > > On Sun, Dec 21, 2025 at 3:39 PM Doug via gnucash-user < > [email protected]> wrote: > >> There are some accounting tricks: number reversal usually gives a >> difference divisible by 11 (not sure why!) _______________________________________________ gnucash-user mailing list [email protected] To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.
