The trial balance will not balance when

A) a transaction is not journalized.
B) a correction journal entry is not posted.
C) a debit and a credit amount are unequal in a journal entry.
D) a journal entry is posted twice.

Trial Balance

A financial record-keeping chart where the sums of all ledger balances are gathered into columns of debits and credits, achieving a balance.

Journal Entry

A recording in the accounting books of a business transaction expressed in terms of debits and credits.

Correction Journal Entry

A correction journal entry is used to amend errors or omissions in the financial accounting records of a business.