If the two totals of a trial balance are not equal, it could be due to

A) failure to record a transaction
B) recording the same erroneous amount for both the debit and the credit parts of a transaction
C) an error in determining the account balances, such as a balance being incorrectly computed
D) recording the same transaction more than once

Trial Balance

A financial statement that lists the balances of all ledgers accounts to ensure that debits equal credits.

Transaction Recorded

The act of documenting a business transaction in the company's accounting records.

Debit

A debit is an accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet, or in the context of personal banking, a withdrawal from an account.