Which of the following errors will affect the agreement of the trial balance?

Which of the following errors will affect the agreement of the trial balance?

  • A.
    Error of original entry
  • B.
    Error of commission
  • C.
    Error of transposition
  • D.
    Error of omission
Correct Answer: Option C
Explanation

A transposition error is a simple error of data entry that occurs when two digits that are either individual or part of a larger sequence of numbers are accidentally reversed (transposed) when posting a transaction.

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