会计英语新第五单元课件.pptVIP

Unit Five Accounting cycle Trial Balance Learning Objectives: 1 What is trial balance? 2 How to prepare trial balance? 3 Uses and limitations of trial balance? Contents: 一 Definition _______ The proof of the equality of the debit and credit balances. because a “trial” is a process of proving or testing. 二 How to prepare trial balance? The first step in preparing the trial balance is to determine the balance of each account in the ledger. A Corp. Trial Balance November 30, 2010 A Trial Balance Account titles Debit (Dr.) Credit (Cr.) Cash $5900 Supplies $550 Land $20000 Account