Temporary accounts would not include:

Question

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Temporary accounts are accounts that are closed at the end of the accounting period to transfer the balances either to the income statement or the retained earnings section of the balance sheet. Salaries Payable is a liability account and is a permanent account that carries over to the next accounting period. Advertising Expense and Supplies Expense are both temporary accounts that are closed at the end of the period. Dividends are a distribution of earnings and are not related to income or expenses, but they are also a permanent account that carries over to the next accounting period.

Temporary Accounts Would Not Include