会计英语(西方会计学)2.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * 13. Searching for and Correcting Errors If the trial balance does not balance, the error(s) must be found and corrected. ?Make sure the trial balance columns are correctly added. ?Make sure account balances are correctly entered from the ledger. ?See if debit or credit accounts are mistakenly placed on the trial balance. ?Re-compute each account balance in the ledger. ?Verify that each journal entry is posted correctly. ?Verify that each original journal entry has equal debits and credits. 14. Using a Trial Balance to Prepare Financial Statem