PRC-1 · Chapter 8 · Question 97 of 100
If a transposition error occurs (e.g., writing 54 instead of 45) and causes the trial balance to disagree, the resulting difference will always be mathematically divisible by:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) 9
Explanation
A defining property of a transposition error (swapping digits) is that the absolute difference between the correct number and the swapped number is always a multiple of 9.
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