ACCA/CAT

本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

4.3 The trial balance

● Once all ledger accounts have been balance off a trial balance is prepared.

● A trial balance is a list of the “balance b/f” on the ledger accounts

according to whether they are on the debit or credit side.

● The trial balance will balance if for every debit entry made, an equal credit entry was made and the balances were correctly extracted and cast.

The purpose of a trial balance is:

● To check that for every debit entry made, an equal credit entry has been made

● As a first step in preparing the financial statements.

A number of adjustments will be made after the trial balance is extracted.These adjustments do not therefore appear in the trial balance.

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