• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Difference between principle and transposition error?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Difference between principle and transposition error?

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by AvatarJohn Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 21, 2015 at 2:42 am #292301
    AvatarQuốc Anh
    Participant
    • Topics: 41
    • Replies: 23
    • ☆☆

    Could you please give me some example why the error of principle will be revealed in trial balance otherwise the transposition will??

    December 21, 2015 at 8:46 am #292325
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    An error of principle is where one entry has been posted to the wrong account, but debit will still equal credit and therefore the trial balance will still balance.
    A transposition error is where one of the entries has the numbers reversed, so the debit will not equal the credit and therefore the trial balance will not balance.

    December 22, 2015 at 4:58 am #292432
    AvatarQuốc Anh
    Participant
    • Topics: 41
    • Replies: 23
    • ☆☆

    Thanks you alot:)

    December 22, 2015 at 7:28 am #292444
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Princek23 on FR Revision Mock Exam
  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)
  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in