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

question 102

Multiple Choice

The post-closing trial balance differs from the adjusted trial balance in that it

• A) does not take into account closing entries
• B) does not take into account adjusting entries
• C) does not include balance sheet accounts
• D) does not include income statement accounts

---

Definitions:

Gearbox Module

A gearbox module is a self-contained unit consisting of gears and geartrain that changes the speed and torque of a vehicle's power output.

Synchromizers

Mechanisms in a manual transmission that help the gears to synchronize speeds before engaging, for smoother shifting.

Allison TC10

A 10-speed fully automatic transmission designed by Allison for heavy-duty trucks, offering fuel efficiency and seamless shifting for commercial use.

Main Pressure

The system pressure used to manage the hydraulic circuits in an automatic transmission.