The bookkeeper made a transposition <error> by entering ¥540,000 instead of ¥450,000 for the office supplies expense, which was corrected before the financial statements were finalized.

経理担当者は事務用品費を¥450,000ではなく¥540,000と入力する転記<誤謬>を犯したが、財務諸表が確定する前に修正された。