Principles of Financial Accounting · 免费预览
结账后试算平衡表
结账分录过账后，结账后试算平衡表用于核实仅剩永久性账户仍有余额，且在下一会计期间开始前借方合计仍等于贷方合计。
1. One last arithmetic check
One last arithmetic check
2. What the balances mean now
What the balances mean now
3. Errors the post-closing trial balance catches
Errors the post-closing trial balance catches
4. The cycle restarts
The cycle restarts
5. Which accounts appear
Which accounts appear on the post-closing trial balance?
6. What it proves
A post-closing trial balance balances with only permanent accounts listed. What does this confirm?
7. Opening balance of retained earnings
A company's post-closing trial balance shows retained earnings of 2,880 dollars. What is this amount in the next period?
8. A red flag on the report
Which finding on a post-closing trial balance signals a problem?
9. Number of columns
How many amount columns does a trial balance have? Give the number only.
10. Equity account updated by closing
Which single equity account absorbs the net income and dividends during closing? Give the two-word account name.