Final answer:
Revenue is the account not listed in a post-closing trial balance, as it is a temporary account closed to the owner's equity at the end of an accounting period. The accounts included are Assets, Liabilities, and Owner's Equity.
Step-by-step explanation:
Which Account is Not Listed in a Post-Closing Trial Balance?
When considering which account is not listed in a post-closing trial balance, the answer is Revenue. The post-closing trial balance includes accounts that have balances after the closing entries have been made. Since revenue accounts are closed to the owner's equity account at the end of an accounting period, they do not appear in the post-closing trial balance. The accounts that are included in the post-closing trial balance are Assets, Liabilities, and Owner's Equity, which all represent the financial position of the company after the closing process.
The post-closing trial balance serves to verify that the ledger is balanced at the start of a new accounting period and that all temporary accounts—such as revenues, expenses, and dividends—have been reset to zero, ready to measure the next period's activity. Permanent accounts, which are the ones listed, carry their balances into the next period, and include asset, liability, and equity accounts.