A transposition error will cause the trial balance to be out of balance by an amount that is evenly divisible by 9.

Question

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Transposition errors occur when digits are reversed within a number. This type of error will cause the balance to be out of balance by an amount that is evenly divisible by 9. This is because when digits are transposed, the difference between the two digits is always a multiple of 9 (e.g. transposing the digits 54 to 45 results in a difference of 9). As a result, this error will affect both the debit and credit sides of the trial balance and cause it to be out of balance by a multiple of 9.

A Transposition Error Will Cause the Trial Balance to Be