The Post-Closing Trial Balance Differs from the Adjusted Trial Balance

question 64

Multiple Choice

The post-closing trial balance differs from the adjusted trial balance in that it does not

• A) take into account closing entries.
• B) take into account adjusting entries.
• C) include income statement accounts.
• D) include balance sheet accounts.

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Definitions:

Error Rates

The frequency of errors or mistakes occurring in a process, system, or activity, typically expressed as a percentage or ratio.

Output Standards

Predetermined levels of performance or production that serve as benchmarks for evaluating the efficiency and effectiveness of processes.