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Nov 12, 2020 · The post-closing trial balance is the final step of the accounting cycle. At this stage, the accountant checks the debits and credits match after closing entries are made. They also make sure that the trial balance only contains permanent accounts, since temporary accounts are already reduced to zero. Aug 21, 2016 · In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation—Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 ... 75% OFF the Full Crash Course on Udemy: http://bit.ly/2oZIdcPIn this tutorial we go over transactions that have affected accounts in our company. We look at... The basic principles that maintain the balance of the accounting system are basic agreements It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts). In 1989, these documents were adjusted to comply with EEC directives.