Final answer:
On an after-closing trial balance, 'Retained Earnings, at the beginning of the period' will not appear because it is a temporary account that is closed to the current period's Retained Earnings.
Step-by-step explanation:
The account that will not appear on an after-closing trial balance is d. Retained Earnings, at the beginning of the period. An after-closing trial balance is a list of all accounts and their balances after the closing entries have been made. The purpose of the after-closing trial balance is to ensure that the total of debit balances equals the total of credit balances, indicating that the ledger is in balance post-closure of the fiscal year.
The accounts that typically appear on this trial balance are permanent accounts whose balances are carried forward into the next accounting period. Retained Earnings at the beginning of the period is a temporary account, which is closed to the Retained Earnings at the end of the period during the closing process. Therefore, it does not appear in the after-closing trial balance which reflects the final balances for permanent accounts only.