UK Accounting Glossary
Where the characters within a number are entered in the wrong sequence.
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.
A transposition error occurs when an amount is recorded incorrectly as the result of switching the positions of two (or more) digits.
The switching of the positions causes a difference (between the recorded amount and the correct amount) that will be evenly divisible by 9.
Since the resulting error is always divisible by 9, accountants can use this fact to quickly locate and correct the mis-entered number.
The audit stated it was actually 355 permits that were revoked and said the number was misstated because of a transposition error.
Because of a transposition error, the original version of this document gave incorrect figures for the game.
In 1992, 96 people on-board Air Inter Flight 148 died when it crashed into a mountain due to a transposition error.
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This glossary post was last updated: 26th December 2018.