Which of the Following Accounts Are Not Closed Off at Balance

question 31

Multiple Choice

Which of the following accounts are not closed off at balance date?

• A) Accounts receivable
• B) Profit and loss summary
• C) Dividend declared
• D) Sales revenue

---

Definitions:

Developmentally Appropriate Practice

Education that focuses on the typical developmental patterns of children (age-appropriateness) and the uniqueness of each child (individual-appropriateness). Such practice contrasts with developmentally inappropriate practice, which relies on abstract paper-and-pencil activities presented to large groups of young children.

Mentally Active

The state of engaging in activities or exercises that stimulate cognitive functions and contribute to brain health.

Elementary School

An institution for educating children typically from ages five to eleven, covering grades kindergarten through fifth or sixth in the United States.

Curriculum Integration

An educational approach that combines subjects or learning areas into a cohesive learning program, emphasizing connections between topics rather than treating them in isolation.