Which of the following accounts would not be closed at the end of an accounting period?

CAPITAL STOCK WILL NOT BE CLOSED AT THE YEAR END

 

the correct answer is d.capital stock

D- Capital stock would not close at end of the accounting period

B) Dividend : is not closed at end of Accounting period. As this is assessed on the available Reserve fund & profit. In fact this is declared at the Annual General Meeting which is conducted by Share holders after closing the accounts. The financial statement & notes read in meeting to disclosed the changes in company

Capital stock accounts are not b ended at the end of an accounting period

Capital Stock...................

The correct answer is D - "Capital Stock"

D. Capital Stock All nominal accounts will be closed at the end of the accounting period. Income summary and revenue are nominal accounts; dividends are closed to RE. So the answer is capital stock which is a real account (reported in Stockholder's Equity)

C. Revenue ( The revenue account will not be closed at the end of an accounting period

b. Dividends WILL  BE CLOSED AT THE NEX  YEAR END

capital stock not to be close