[GNC] Accounting trick

[Harold Hallikainen]

I thought I remembered that transposed digits results in a difference
divible by 3. Of course, 9 is divisible by 3, so that test also works but
may lead you to look for transposed digits when there are not. But even
difference divible by 9 does not guarantee the issue is transposed digits.

Another trick is you can sum the digits of a number, and if the sum of the
digits is divisible by 3, the number is divisible by 3.

Harold

On Mon, December 22, 2025 12:27 pm, Stan Brown (using GC 4.14) wrote:
> 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 <
>> gnucash-user at gnucash.org> wrote:
>>
>>> There are some accounting tricks: number reversal usually gives a
>>> difference divisible by 11 (not sure why!)
>
>
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