What Is the Purpose of the Post-Closing Trial Balance

question 76

Multiple Choice

What is the purpose of the post-closing trial balance?

• A) to prove no errors were made while recording entries in the journal
• B) to prove the equality of the debit and credit balances in the general ledger accounts
• C) to prove the closing entries were recorded correctly in the journal
• D) to prove the balances in the general ledger accounts are correct

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Definitions:

Mercury

A chemical element with the symbol Hg and atomic number 80, known as quicksilver; a heavy, silvery d-block element that is liquid at room temperature.

Helium

A colorless, odorless, tasteless, inert gas that is the second lightest element and found in abundance in the universe.

Coinage Metals

Coinage metals refer to metals that historically have been used to make coins, primarily including gold, silver, and copper due to their corrosion resistance and ease of workability.

Copper

A ductile, malleable, reddish-brown metallic element with good electrical and thermal conductivity, used in electrical wiring and coinage.