Essay

Verifying Calculations for Negative Results

A financial analyst is resolving a combined budget variance of -$14,000 between two departments. Department B's variance is $4,000 less than Department A's. After calculating the individual variances as -$5,000 and -$9,000, the analyst must perform the 'Check' step of the seven-step problem-solving strategy. List the two specific mathematical conditions the analyst must verify in this step and explain the specific risk that makes this verification essential when dealing with negative results.

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Updated 2026-04-18

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