The Major Purpose of a Post-Closing Trial Balance Is To

question 48

Multiple Choice

The major purpose of a post-closing trial balance is to:

• A) confirm that the adjusting entries are correct.
• B) determine if any adjusting entries have been omitted.
• C) test for equality of debits and credits in the general ledger to ensure the opening position is correct for the next period.
• D) make sure that all post-closing account balances are equal to the pre-closing account balances.

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Definitions:

Behavioural Deficits

A lack or reduction in normal behavior patterns, functioning, or activities, often indicative of psychological conditions or developmental disorders.

Flat Affect

Flat affect is a term used in psychology to describe a significant lack of emotional expressiveness or reaction in an individual, often seen in some mental health disorders.

Avolition

A lack of motivation or inability to initiate and persist in goal-directed activities.

Catatonic Stupor

A state of psychic and motor immobility and behavioral abnormality marked by periods of rigidity and excitement.