Which of the following accounts may appear on a post-closing trial balance?

Step 1: Define the Problem

Identify which types of accounts can appear on a post-closing trial balance.

Step 2: Break Down the Problem

1. Understand the purpose of a post-closing trial balance.
2. Identify the types of accounts that remain open after closing entries are made.

Step 3: Apply Relevant Concepts

• A post-closing trial balance is prepared after closing entries are made to ensure that debits equal credits.
• Temporary accounts (revenues, expenses, and dividends) are closed and do not appear on this trial balance.
• Permanent accounts (assets, liabilities, and equity) remain open and appear on the post-closing trial balance.

Step 4: Analysis, Verify and Summarize

• Analyze the nature of each account type:
  • Assets: These are permanent accounts and will appear on the post-closing trial balance.
  • Liabilities: These are also permanent accounts and will appear.
  • Equity: Permanent accounts like retained earnings will appear.
  • Revenues, Expenses, Dividends: These are temporary accounts and will not appear.

Final Answer

Accounts that may appear on a post-closing trial balance include:

• Asset accounts
• Liability accounts
• Equity accounts (e.g., Retained Earnings)