On the post-closing trial balance, only permanent accounts (also known as real accounts) are listed. These accounts include assets, liabilities, and equity accounts, which carry their balances into the next accounting period.
Temporary accounts, such as revenue, expense, and dividend accounts, are closed out at the end of the accounting period and do not appear on the post-closing trial balance. The purpose of the post-closing trial balance is to ensure that the total debits equal total credits after the closing entries have been made, thus verifying the accuracy of the accounting records moving into the next period.