Concept:The error arises when digits are reversed during recording, causing only one side of the entry to show a wrong figure.
Explanation:In double-entry bookkeeping, every transaction has two equal parts.
If a figure is written wrongly in only one account while the corresponding entry in the other account is correct, the trial balance will not agree.
This happens mainly when two digits in a number are interchanged, for example recording
342 as
432.
Here, the account where
342 should appear is wrong, but the second account remains correctly stated.
Such a mistake is known as a transposition error.
It differs from compensation, where two separate errors cancel out, and from omission or commission, where entries are missing or placed in the wrong account.
Answer:A. transposition