Answer:
d. a journal entry is only partially posted.
Explanation:
a. a journal entry is posted twice
This will lead to incorrect account balance, but the accounts will balance.
Because we are repeating a correct entry twice, so it will not make the trial balance not balance.
EXAMPLE
inventory 100 debit
cash 100 credit
inventory 100 debit
cash 100 credit
b. a wrong amount is used in journalizing
Similar as before, the accounts are being increased or decreased for a different amount than it should be. But this do not generate any trouble in the trial balance.
EXAMPLE
inventory 80 debit
cash 80 credit
c. incorrect account titles are used in journalizing
using a diferent name will generate impact on another account, the debit and credit imapct will be the same anyway, it will not affect the balance
EXAMPLE
Inventory 80 debit
Taxes payable 80 credit
d. a journal entry is only partially posted.
in this case, the entry is not balanced, generating a difference in total debit and credit.
EXAMPLE
Inventory 80 debit
We are not posting anything on credit, this is not in balance
