What accounts get zeroed out at the end of year?

Anon;

I will assume you're not talking consolidations, which is a different beast. That one, all the intercos go to zero, as does the equity side of all the subs.

For vanilla companies,
Accruals: these should remain (and get zeroed out Jan 1). That is a pretty broad topic as accruals can affect every account you have, with few exceptions.
Revenue / Expense: These all reset to zero as of Jan 1, with the balance going to retained earnings.
Assets / Liabilities: These are unaffected (except by the accruals), and should continue forward as if nothing happened.

Cheers,

Keith