adjusted trial balance造句怎麼寫

Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.

Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account.

The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.

The preparation of the adjusted trial balance is a very useful step in the accounting cycle.

After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.