A transposition error would create an imbalance between credits and debts and would be indicated by extracting a trial balance. However, spotting the error is difficult when it has occurred in both the debit and the credit entries as the trial balance would still balance.

What are the errors that affect the trial balance?

Wrong totaling of the debit amounts and the credit amounts in the Trial Balance. Error in the total of Subsidiary books. Wrong posting of the total of Subsidiary books in the ledger. Omitting an account balance in the Trial Balance.

What is a transposition error in trial balance?

A transposition error occurs when two digits are reversed, such as 920 entered as 290. If the difference between the debit and credit column totals is exactly divisible by 9 and there is only one error causing the problem, that error may be a transposition.