Accounts appearing in balance sheet
Temporary accounts

?? Did you change your question? Because suddenly my answer didn't fit the question.

Perhaps this is a tempoary question

Temporary accounts are on the Income Statement. Only permanent accounts are on the Balance Sheet.

The original question was about off the balance sheet accounting.

Temporary in the sense they are aggregations of other accounts, like The Profit and Loss account the balance of which is carried to retained earnings

All the item accounts used to compile the P&L statement are temporary because their balance is transferred to the Profit and Loss account thereby creating a zero balance

“Permanent accounts” consist of items located on the balance sheet, such as assets, owners' equity and liability accounts. Unlike permanent accounts, temporary ones must be closed at the end of your company's accounting period to begin the new accounting cycle with zero balances.