After the closing entries have been posted:
a. the temporary accounts are zeroed out.
b. the capital account includes the current net profit or loss.
c. the post-closing trial balance is prepared.
d. all of these answers are correct.

Answer :

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Closing entries are entries made at the end of an accounting period to zero out all temporary accounts. The balances are transferred to permanent accounts. 
After the closing entries have been posted:
A. the temporary accounts are zeroed out
Revenues and expenses are transferred to the income Summary Account and then Income Summary is closed to Retained earnings.

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