新财务英语教程 课件 Chapter 5 Introducing Trial Balance.pptx

Chapter 5 Introducing Trial Balance;Topics Covered;5.1 Introduction to Trial Balance;5.2 Steps in Preparing a Trial Balance;A sample trial balance:;Use the previous Johnson example. The first capital account;Step 1: the balance carried down after balancing the account is $30,000. Step 2: the brought-down balance is $30,000. Step 3: the bal b/d is on the credit side. Hence, we put this into the trial balance on the credit side.; The second account：;The third account： Step 2:;Step 3: ;5.3 Quick Summary of This Chapter