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which of the following accounts ordinarily appears in the post-closing trial balance? pdf – which of

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In the post-closing trial balance, typically only permanent accounts appear, as temporary accounts are closed at the end of the accounting period. Permanent accounts that usually appear in the post-closing trial balance include assets such as cash, accounts receivable, and equipment, liabilities such as accounts payable and loans payable, as well as equity accounts like retained earnings. These accounts reflect the financial position of the company after all revenue and expense accounts have been closed out. By including only permanent accounts in the post-closing trial balance, it provides a snapshot of the company’s financial position that excludes any temporary fluctuations in revenue and expenses.

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