A post-closing trial balance is a list of permanent accounts and their balances from the ledger after all closing entries are journalized and posted.

Question

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A post-closing trial balance is prepared after all closing entries are made and posted to the accounts. It contains only permanent accounts and their balances to verify that the total debits equal the total credits and that all accounts have been properly classified and recorded.

A Post-Closing Trial Balance Is a List of Permanent Accounts