When a trial balance is out of balance due to a transposition error,the difference between total debits and total credits will be evenly divisible by 2.

Question

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The difference between total debits and total credits will not necessarily be evenly divisible by 2 in case of a transposition error, which is when two digits are switched accidentally (e.g. recording $964 instead of $649). The difference will be equal to the difference between the correct amount and the amount recorded, which could be any number.

When a Trial Balance Is Out of Balance Due to a Transposition