Which account would usually appear in the post-closing trial balance?

• A. Office Equipment
• B. Fees Earned
• C. Salaries Expense
• D. Depreciation Expense

Answer: (A)

After closing entries, only permanent (balance sheet) accounts carry year-end balances into the next period. Revenue and expense accounts are closed to zero by transferring their balances to retained earnings, so they don’t appear on the post-closing trial balance.

Office Equipment is an asset, a permanent account, so it would appear on the post-closing trial balance with its ending balance. The other options are temporary accounts (Fees Earned is a revenue; Salaries Expense and Depreciation Expense are expenses) and would have been closed to zero, not shown on the post-closing balance.