When a transposition error is made on the trial balance, the difference between the debit and credit totals on the trial balance will be
A) zero
B) twice the amount of the transposition
C) one-half the amount of the transposition
D) divisible by 9

Question

Quizplus · Accepted Answer

A transposition error occurs when two digits are reversed in an entry (e.g., writing 64 instead of 46). The difference between the correct and incorrect numbers will always be divisible by 9. For example, the difference between 64 and 46 is 18, which is divisible by 9. This is a mathematical property of transposition errors.

When a Transposition Error Is Made on the Trial Balance