会计学原理-英文版-第21版-第二章-Analyzing-and-Recording-Transactions.pptVIP

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. If the trial balance does not balance, the error(s) must be foun