Practice prompt · Q:transactions-to-statements/post-closing-trial-balance-contents-001

Decide what may appear on a post-closing trial balance

Tests whether the learner knows which accounts survive closing and what the artifact proves.

Updated Aug 18, 2026 Review due Nov 18, 2026

Practice

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Choose a response, then check the answer and explanation.

The check is stronger than balancing alone. Columns would still agree if a revenue account had been left open and offset elsewhere, so the test is which accounts are present, not whether the totals match.

Choose the best answer. a Assets, liabilities, and equity accounts only. b Assets, liabilities, equity, and any revenue or expense account with a remaining balance. c Every account in the ledger, since the trial balance must prove the ledger balances. d Assets, liabilities, equity, and Dividends, because dividends reduce equity.

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Answer: a

Choice a. Only permanent accounts appear. A temporary account with a balance means closing is incomplete.