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Transposition error

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Transposition error

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • November 15, 2020 at 3:23 am #595043
    ilham9089
    Participant
    • Topics: 301
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    • ☆☆☆

    Should we always assume that the transposition error has been done on one side or will it be mentioned in the exam?

    November 15, 2020 at 11:38 am #595085
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    It depends where the transposition error has been made.

    If it has been made in an account in the nominal/general ledger then it will only affect one account. If it has been made in (for example) the receivables journal (sales day book) then it will affect both accounts in the nominal/general ledger.

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