A double rule applied to accounts in the ledger during the closing process implies that

A) the account is a temporary account.
B) the account is a balance sheet account.
C) the account balance is not zero.
D) a mistake has been made since double ruling is prescribed.

Double rule is a process of closing temporary accounts such as revenue, expenses, and gains/losses accounts. These accounts are closed at the end of the accounting period, and their balances are transferred to the retained earnings account in the balance sheet. Therefore, the double rule applied during the closing process implies that the account is a temporary account.