Which of the following accounts will usually appear in the post-closing trial balance?

• A. Fees Earned
• B. Accounts Payable
• C. Depreciation Expense
• D. Salaries Expense

Answer: (B)

Post-closing trial balance lists only permanent (balance sheet) accounts that carry forward after closing entries. Revenues and expenses are temporary accounts that get closed to zero balances and transferred to retained earnings, so they do not appear on the post-closing trial balance. Accounts like Accounts Payable are permanent liabilities and remain on the books after closing. Therefore, the only option that fits is Accounts Payable, while Fees Earned (revenue) and the two expenses (Depreciation Expense and Salaries Expense) are closed and not shown.