Which of the following errors will not allow a trial balance to agree?

A. where a transaction is completely omitted from the books
B. where the correct amount is entered but in the wrong account
C. where the figure entered on one side is different from the one entered on the other side
D. where an item is entered in the wrong class of account
E. where the correct amount is used but each item is shown on the wrong side of the account

Correct Answer:

Option C – where the figure entered on one side is different from the one entered on the other side