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What is error of transposition?

An error of transposition is when two digits are accidentally recorded the wrong way round. For example, revenue is recorded in the revenue account as Tsh 584,000 but it has been incorrectly recorded in the trade receivables account as Tsh 548,000. The error is the transposition of the 4 and the 8 and the consequence is that the total debit will not be equal to the total credit.

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