Principles of Financial Accounting · 免费预览
编制调整试算平衡表
调整分录过账后，调整试算平衡表会重新列示所有科目，以证明分类账仍然平衡，并提供据以编制财务报表的准确数据。
1. Why a second trial balance
Why a second trial balance
2. What changed since the unadjusted version
What changed since the unadjusted version
3. The statement-ready numbers
The statement-ready numbers
4. A look at the full ledger
A look at the full ledger
5. Purpose of the adjusted trial balance
What is the purpose of the adjusted trial balance?
6. New accounts after adjustment
Which account would appear on the adjusted trial balance but was missing from the unadjusted trial balance?
7. Balanced adjusted trial balance, wrong anyway
An adjusting entry debited insurance expense 1,000 dollars and credited accounts payable 1,000 dollars instead of prepaid insurance. The adjusted trial balance balances. What does this show?
8. Which balance feeds retained earnings
Which figure from the adjusted trial balance flows into the statement of retained earnings?
9. Prepaid insurance balance
Prepaid insurance began January at 24,000 dollars after the premium payment, and 1,000 dollars of coverage expired during the month. Compute the prepaid insurance balance on the January 31 adjusted trial balance in dollars, number only.
10. Salaries payable balance
January salaries of 5,100 dollars include 3,600 dollars already paid and 1,500 dollars accrued at month end. Compute the salaries payable balance on the adjusted trial balance in dollars, number only.