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after closing trial balance

after closing trial balance

How to prepare post-closing trial balance (after closing trial balance)

How to prepare post-closing trial balance (after closing trial balance): A post-closing trial balance is a trial balance which is prepared after closing all of the temporary accounts in the general ledger. The temporary accounts are as follows: Income statement accounts such as revenue, expense, gain, and loss accounts; Income summary accounts; Temporary balance sheet accounts such as the sole proprietor’s drawing account or the corporation’s dividend

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