Final answer:
A transposed number error can be identified by dividing the difference between the correct and recorded number by 9. If the result is a whole number, it suggests a transposition error, which can also be checked through the Trial Balance columns for discrepancies.
Step-by-step explanation:
The unmistakable sign of a transposed number error is when the difference between the correct and incorrect number is evenly divisible by 9. To identify such an error on a worksheet, first, determine the difference between what the number should be and the number that was actually written down. Then, divide the difference by 9. If the result is an integer (a whole number without fractions), then it is likely that a transposition error has occurred. This method leverages the mathematical property that a transposition of digits affects the total by a multiple of 9. For example, if 73 was mistakenly written as 37, the difference is 36, which is a multiple of 9. Examining the Trial Balance columns can also help identify if the transposed number error has led to an imbalance.