Which error will result in unequal trial balance totals?

When both accounts in a double-entry accounting system are improperly credited without a corresponding debit, this creates an imbalance in the accounting equations. Each transaction must involve at least one debit and one credit for the accounts to remain balanced. By crediting both sides, you fail to account for the necessary debit entry, resulting in an unequal trial balance.

The essence of double-entry accounting is that total debits must equal total credits. When this balance is disrupted, it leads to discrepancies that are reflected in the trial balance, making it essential to ensure that all entries are correctly recorded in accordance with this principle.

In contrast, omitting a transaction may create a missing entry but does not inherently cause an imbalance if both sides of the omitted transaction are on the same side. Recording a transaction in the wrong period may lead to timing issues but does not directly impact the immediate totals for the current period's trial balance. Lastly, miscalculating balances can result in inaccuracies, but these inaccuracies don't always lead to unequal totals; rather, they may still balance out if debits and credits are correctly posted, just at incorrect amounts.

Thus, the nature of error B—where both sides of the ledger are wrongly adjusted without fulfilling the double-entry requirement—leaning towards