Which of the following accounts would never appear in the after-closing trial balance?

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Which of the following accounts would never appear in the after-closing trial balance? Answer: Both A and B

An after-closing trial balance (also called a post-closing trial balance) includes only permanent accounts, i.e., assets, liabilities, and owner’s equity.

Question context

This question is part of 📚 General Knowledge within the broader 🌐 Current Affairs & GK subject and appears in the Audit preparation collection. Reviewing the answer together with nearby questions helps reinforce the underlying concept and identify how it may appear in competitive exams.