财务报表分析(双语)chapter2.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Postclosing Trial Balance Cash Accounts receivable 12,100 3,050 Adjusting entries Closing entries Cash Accounts Receivable 12,100 3,050 The Accounting Cycle The Accounting Work Sheet What is the work sheet? A work sheet is a multi-columned document used by accountants to help move data from the trial balance to the financial statements. It is an internal document. Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr.