用“adjusted trial balance”造句大全，adjusted trial balance造句

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

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

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

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.

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