The correct answer is: C. Errors of omission in posting
A trial balance is a list of all the ledger accounts and their balances. It is prepared at the end of an accounting period to verify that the total debits equal the total credits.
Errors in making totals of the ledger accounts and errors in carrying forward of totals can be located by the trial balance. This is because the trial balance will show a difference between the total debits and the total credits.
Errors of omission in posting cannot be located by the trial balance. This is because the trial balance will still show that the total debits equal the total credits, even though there is an error in the ledger accounts.
For example, if a credit of $100 is omitted from the Accounts Payable ledger account, the trial balance will still show that the total debits equal the total credits. However, the Accounts Payable ledger account will show a balance of $100 less than it should.
To locate errors of omission in posting, it is necessary to compare the ledger accounts to the journal entries. If there is a difference between the two, it is likely that there is an error in posting.
In conclusion, the correct answer is: C. Errors of omission in posting