Final answer:
A post-closing trial balance is a list of all accounts with their balances after closing entries, ensuring the ledger is balanced before starting a new accounting period. It includes only balance sheet accounts and verifies the equality of permanent account balances.
Step-by-step explanation:
A post-closing trial balance resembles option c) A list of all accounts with their balances after closing entries. It is a financial statement that lists all of the company's accounts and their balances after the closing entries for revenue and expenses have been posted. This trial balance ensures that the ledger accounts are balanced, meaning the total debits equal the total credits, which is necessary before generating the financial statements for the new accounting period.
The post-closing trial balance includes only balance sheet accounts. Its purpose is to prove the equality of the permanent account balances carried over into the next accounting period. Unlike a balance sheet, it does not show a snapshot of the company's financial position, but rather is a tool to ensure the accounts are in balance after the closing process.