What is the major difference between the post-closing trial balance and the other two trial balances?
a. the unadjusted and adjusted trial balances are optional reports.
b. the unadjusted and adjusted trial balances are not part of the accounting cycle.
c. the post-closing trial balance is prepared to verify the equality of debits and credits.
d. the post-closing trial balance is the only one to include only real accounts.

d.The post-closing trial balance is the only one to include only real accounts.

Explanation:

Post closing trial balance is prepared after providing for all the adjustments pending in the first raw trial balance.

Thus, it only represents the real accounts, as only real accounts have the balance to be carried forward, all the expenses and incomes are not real accounts and are thus, closed, and no carrying balance.

Whereas, all other trial balances will have the other accounts outstanding as well.

Thus, only statement D is correct in disclosing the difference between various trial balances.

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