Which accounts are listed on post-listing trial balance?

A post-listing trial balance includes all accounts that are part of a company's general ledger after the posting of transactions related to its initial public offering (IPO) or any other listing activity. This typically includes asset accounts (like cash and accounts receivable), liability accounts (such as Accounts Payable and loans), equity accounts (like common stock and retained earnings), and revenue and expense accounts. The trial balance ensures that debits equal credits, providing a snapshot of the company's financial position at that point in time. It serves as a preliminary check before preparing financial statements.