Transposition error
A transposition error swaps digits when recording an amount. If 1,050 is entered as 1,500 on only one side, the difference is 450 and the trial balance will not agree. If the same wrong amount is entered on both sides, it may still agree. Trace the entry to its source document and correct the affected accounts.
Worked example
Recording 1,050 as 1,500 overstates the amount by 450.
Common mistake
A difference divisible by nine can suggest transposition but does not prove it; errors may or may not unbalance a trial balance.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | F1 | Direct | July 2027–August 2028 |
| ACCA | FA | Direct | September 2026–June 2027 |
| ACCA | K1 | Direct | July 2027–August 2028 |
| CIMA | BA3 | Direct | Official assessment-window verification pending |
| FIA | FFA | Direct | September 2026–June 2027 |