The list of updates and trial balance after adjustment. After the record updates in the general journal and post to General ledger accounts involved. Accounts that are affected by the update list will be changed to the remainder. As to the balance of each account ledger entry is adjusted back to prepare the trial balance again, which is called the "trial balance after adjustment entries" (Adjusted Trial Balance). With the objective of working together to prove the accuracy of the total amount debited to the credit side equals the total after adjustment. By the format of the trial after the update it still has the same trial balance before adjustment entries are different names, headers, only a statement.
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