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

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.