[jericakerns]

I am looking for information that goes onto the Post-Closing Trial Balance. I know that Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation, Accounts Payable, Wages Payable, Interest Payable, Unearned Revenue, Capital, Stock, & Retained Earnings are to be included on the Post-Closing Trial Balance, but I do not know what other information to include.

[morgaine300]

Please always start your own thread for your question instead of tagging onto someone else's. I've moved yours to its own thread.

Sounds like you pretty much have it. (I mean, I don't know if you're missing any accounts because I don't know every account you have, but what you listed is in proper order and ends where it's supposed to.)

The post-closing trial balance is the same accounts that are on the Balance Sheet. The closing process consists of closing all revenues and expenses (the income statement accounts), and dividends, to the retained earnings. So that updates retained earnings, and gets rid of revenue, expense and dividends.

Everything else remains exactly as it was before you closed, and the retained earnings remains with a new balance. And that's what's on the post-close trial balance: everything you didn't close.

Another way to put it: if you've done closing entries (assuming you did them correctly of course), then anything left with a balance goes on the post-closing T/B and you don't even really need to think about it. All trial balances include any accounts with balances in them - including a post-closing one. Since it's post-closing, then some of them don't have balances anymore. The ones that do go on there.

[zakhele]

Why accumulated depreciation is credited in the trial balance?

[pready]

It is a Contra Asset Account, which means it is a Balance Sheet Account or a permanent account and only permanent accounts go on the post-closing trial balance. Income Satement accounts are known as temporary accounts and temporary accounts are closed at the end of an accounting period.