PRC-1 · Chapter 8 · Question 36 of 100
If a transposition error occurs and causes the trial balance to disagree, the difference will always be mathematically divisible by:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) 9
Explanation
A defining mathematical characteristic of transposition errors (e.g., 54 instead of 45, difference is 9) is that the resulting discrepancy in the trial balance is always divisible by 9.
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