By one-sided error
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two accounts are affected
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a transaction is omitted to be recorded completely
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trial balance does not agree
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None of these
The trial balance also does not agree by one-side error. For example, purchase book of December is undercasted by Rs. 250. Since this account is posted by the total of purchase book, there is no error in the accounts of the customers. Only the total of purchase account will be transferred incorrect in the debit side of trial balance, hence the total of debit side would be short by Rs. 250 then credit side of the trial balance. By two-sided errors the trial balance total agree. For example, debiting Mohan instead of Sohan, in this Mohan's account is compensated by Sohan's account and the trial balance would agree.