Home » Accounts (Principles of Accounts) » Which of the following is not a balance sheet item?Which of the following is not a balance sheet item? Which of the following is not a balance sheet item? A. provision for discount B. outstanding wages C. prepais rent D. proposed dividend E. dividend received Correct Answer: Option E Explanation Related Posts Payment for shares in installments is done by means of The accounting ledger for goods sold on credit are debit The accounting entries required for increase in provision for doubtful debts are Which of the following is not a method of depreciating fixed assets? Which of the following accounts is debited when a delivery van is sold for cash? Which of the following statements is not valid?