Which of the following accounts would not appear on a balance sheet?

Step 1: Define the Problem

Identify which type of account does not appear on a balance sheet.

Step 2: Break Down the Problem

1. Understand the components of a balance sheet.
2. Identify the types of accounts typically found on a balance sheet.

Step 3: Apply Relevant Concepts

• A balance sheet includes assets, liabilities, and equity accounts.
• Accounts that do not appear on a balance sheet are typically income statement accounts, such as revenues and expenses.

Step 4: Analysis, Verify and Summarize

• Assets, liabilities, and equity accounts are permanent accounts and are reported on the balance sheet.
• Revenue and expense accounts are temporary accounts and are reported on the income statement.

Final Answer

An account that would not appear on a balance sheet is a revenue or expense account.