The Purpose of the Post-Closing Trial Balance Is to

question 214

Multiple Choice

The purpose of the post-closing trial balance is to

• A) prove that no mistakes were made.
• B) prove the equality of the balance sheet account balances that are carried forward into the next accounting period.
• C) prove the equality of the income statement account balances that are carried forward into the next accounting period.
• D) list all the balance sheet accounts in alphabetical order for easy reference.

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