despite meticulous efforts to maintain accuracy, are an inevitable aspect of financial record-keeping. These errors can occur at various stages of the accounting process and may lead to discrepancies in financial statements, misguiding decision-makers. Common types of accounting errors include mathematical mistakes, data entry errors, transposition errors, and omission of transactions. Mathematical mistakes can occur during calculations, such as addition, subtraction, multiplication, or division, impacting the accuracy of financial figures. Data entry errors may arise when inputting data into accounting software, leading to inaccuracies in ledger entries. Transposition errors involve the reversal of digits when recording numerical information, causing discrepancies in financial records. Omission errors occur when transactions are inadvertently left out, resulting in an incomplete representation of the financial picture. Detecting and rectifying these errors is crucial to ensure the reliability of financial information and maintain the integrity of the accounting system. Various tools and reconciliation processes, including regular audits, are employed to identify and correct errors promptly, preventing the propagation of inaccuracies through financial statements. 

What type of accounting error involves the reversal of digits when recording numerical information?