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Preparing a trial balance involves three steps: List each account title and its amount (from ledger) in the trial balance. If an account has a zero balance, list it with a zero in the normal balance column (or omit it entirely). Compute the total of debit balances and the total of credit balances. Verify (prove) total debit balances equal total credit balances. The total of debit balances equals the total of credit balances for the trial balance. However, equality of these two totals does not guarantee that no errors were made. Statement of Owner’s Equity P 3 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Balance Sheet P 3 Net income from income statement Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Presentation Issues Dollar signs are not used in journals and ledgers. Dollar signs appear in financial statements and other reports such as trial balances. The usual practice is to put dollar signs beside only the first and last numbers in a column. When amounts are entered in the journal, ledger, or trial balance, commas are optional to indicate thousands, millions, and so forth. Commas are always used in financial statements. Companies commonly round amounts in reports to the nearest dollar, or even to a higher level. P 3 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Global View Both U.S. GAAP and IFRS prepare the same four basic financial statements. A few differences are found within each statement, but over time these differences are likely to be eliminated. Here is a typical IFRS balance sheet presentation. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Accounting Controls and Assurance Accounting systems depend on control procedures that assure the proper principles were applied in p
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