Principles of Financial Accounting · 免费预览
编制试算平衡表
试算平衡表列出每一个分类账账户及其余额，分别填入借方栏和贷方栏，以证明在调整和编制报表开始之前，借方合计等于贷方合计。
1. From T-accounts to a checkpoint
From T-accounts to a checkpoint
2. Building the printing shop example
Building the printing shop example
3. What balance and imbalance each prove
What balance and imbalance each prove
4. Why this checkpoint comes before statements
Why this checkpoint comes before statements
5. Purpose of the trial balance
What is the primary purpose of preparing an unadjusted trial balance?
6. Classifying an account's column
The supplies account carries a 500 dollar debit balance after purchases. In which column does it appear on the trial balance?
7. What imbalance tells you
A trial balance shows total debits of 39,000 dollars and total credits of 39,500 dollars. What can you conclude?
8. Balanced but wrong
A bookkeeper credited accounts receivable instead of cash for a 6,000 dollar customer collection, and the trial balance still agrees. What does this show?
9. Totals in the example
In the printing shop example, the debit column lists cash 27,500 dollars, accounts receivable 6,000 dollars, supplies 500 dollars, and equipment 5,500 dollars. Compute total debits in dollars, number only.
10. Trial balance step number
Preparing the unadjusted trial balance is which numbered step of the accounting cycle? Give the number only.