Which of the following errors will cause the trial balance totals to be unequal?

A) posting the debit portion of a journal entry incorrectly when the credit portion of the entry is correctly posted
B) failure to record a transaction or to post a transaction
C) recording the same transaction more than once
D) recording the same erroneous amount for both the debit and the credit parts of a transaction

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to ensure that total debits equal total credits.

Journal Entry

A record in the books of accounts that represents each business transaction, detailing the accounts and amounts to be debited and credited.

Debit

An entry recorded on the left side of an accounting ledger that increases an asset or expense account, or decreases equity, liability, or revenue accounts.