2019年会计业务处理.pptVIP

Account Rent Expense Account No.52 Date Item Debit Credit Balance Debit Credit Jan.31 800 800 Jan.31 Closing 800 — — Account Utilities Expense Account No.54 Date Item Debit Credit Balance Debit Credit Jan.31 500 500 Jan.31 Closing 500 — — Account Miscellaneous Expense Account No.59 Date Item Debit Credit Balance Debit Credit Jan.31 200 200 Jan.31 Closing 200 — — Account Peter, Drawing Account No.32 Date Item Debit Credit Balance Debit Credit Jan.31 1,000 1,000 Jan.31 10,000 11,000 Jan.31 Closing 11,000 — — Account Income summary Account No.33 Date Item Debit Credit Balance Debit Credit Jan.31 Closing 5,083.3 5,083.3 Jan.31 Closing 4,950 133.3 Jan.31 Closing 133.3 — — Account Supplies Expense Account No.55 Date Item Debit Credit Balance Debit Credit Jan.31 Adjusting 1,000 1,000 Jan.31 Closing 1,000 — — Account Insurance Expense Account No.56 Date Item Debit Credit Balance Debit Credit Jan.31 Adjusting 250 250 Jan.31 Closing 250 — — Account Rent Revenue Account No.42 Date Item Debit Credit Balance Debit Credit Jan.31 Adjusting 83.3 83.3 Jan.31 Closing 83.3 — — How to prepare an unadjusted trial balance （未调整的试算平衡表） Step 1. List the name of the company, the title of the trial balance, and the date the trial balance is prepared. （把公司名称，试算平衡表名称和日期编入试算平衡表中） Step 2. List the accounts from the ledger and enter their debit or credit balance. （写入会计科目名称和相关金额） Step 3. Total the Debit and Credit columns of the trial balance.（计算借方科目和贷方科目的总额） Step 4. Verify that the total of the Debit column equals the total of the Credit column.