Which of the following accounts will be included in a post-closing trial balance?
A)Dividends
B)Salaries Expense
C)Common Stock
D)Office Supplies Expense

Question

Quizplus · Accepted Answer

A post-closing trial balance includes only balance sheet accounts, and Common Stock is a balance sheet account. Dividends and all expense accounts, such as Salaries Expense and Office Supplies Expense, are closed at the end of the accounting period, so they would not be included in the post-closing trial balance.

Which of the Following Accounts Will Be Included in a Post-Closing