Which of the following accounts would never appear in the after-closing trial balance? (More than one answer may be correct)
A) Unearned revenue.
B) Dividends.
C) Accumulated depreciation.
D) Income taxes expense.

Question

Quizplus · Accepted Answer

Dividends are distributions of earnings to shareholders and are not considered expenses or revenues. Therefore, they do not appear in the after-closing trial balance.

Which of the Following Accounts Would Never Appear in the After-Closing