Trial Balance and its Purpose:

The trial balance is a statement that lists all the debit and credit balances available in the ledger accounts at the end of an accounting period. The primary purpose of preparing a trial balance is to ensure that the total debit balances and total credit balances match, which is an indication that the accounting records are accurate.

Locating Errors through Trial Balance:

The trial balance is a useful tool for locating errors in the accounting records. The errors that can be located through the trial balance include clerical errors, which refer to errors made in recording transactions, such as transposition errors or errors in adding or subtracting amounts. A trial balance may also reveal errors of omission, which refer to transactions that have been left out of the accounting records. However, a trial balance may not detect errors of principle, which refer to errors made in applying accounting principles, such as recording revenue as an expense.

Answer:

Therefore, the correct answer to the question is option 'A,' which is "Clerical errors." The trial balance is primarily meant to locate clerical errors, such as errors in recording transactions, adding or subtracting amounts, or transposition errors. While it may also reveal errors of omission, it may not detect errors of principle.

Clerical errors means an error which is made in writing.it includes the errors which effect only one account.because the errors which effects two accounts cannot be identified in trial balance.error of parial omission is an example for clerical error.moreover error of full omission cannot be called as clerical error