Hi guys ,

Is there anything called Closing Trial balance?

If yes, how can I find it out? :confused:

The closing Trial balance is done after the you have the Adjusted trial Balance then you do your Closing Entries to get to your Closing Trial Balance.

Closing entries are to close out your temporary(Nominal) Accounts such as Revenues and Expenses to transfer them into your Permanent (Balance Sheet) Accounts.

Your Closing Trial Balance is used for your post-closing balance sheet.

From the following accounts which would not appear in the post-closging trial balance?
Unearned Service Fees Revenue
Devidends
Supplies
Salaries payable

Only your balance sheet accounts will appear in a post-closing trial balance because they are permanent accounts.