The preparation of the trial balance

The preparation of the trial balance


After the process of deportation to the ledger books of accounts be وترصيد assistance after the compilation of the accounts with its accounts with the preparation of the so-called balance of audit revealed revealed.

The balance of the review
is to reveal the features inside of all accounts with the final accounts and the debits and credits, which is obtained from the ledger, provided that the total of the debit side equated with the total of the credit side until the judge 289 in terms of balance.

The importance of the preparation of the trial balance:
Make sure that the balance of the accounts, error detection, affecting its balance to be corrected before the preparation of the financial statements.
Give a summary of the balances of accounts within a certain period that decision makers in the facility, and would prefer to be prepared for the end of the balance each month
is the starting point for the preparation of the audited balance the financial lists.
Forms of trial balance the
trial balance straddling
is the detection has a pre-existing account balances in the ledger, this form:

straddling the city credits account name
xxx
xxx
xxx Bank fund receivables
xxx
xxx furniture and decor merchandise
payables
xxx xxx
xxx
xxx capital income expenses
XXX XXX total
balance aggregates :
is the detection has a total city movements and movements of the creditor for each account in the ledger, and takes the form of:

city aggregates creditor totals
fund account name xxx xxx
xxx xxx
xxx xxx bank receivables
xxx xxx
xxx furniture and decor merchandise
payables
xxx xxx xxx
xxx
xxx capital income expenses
XXX XXX total
migratory balance aggregates :
Is the detection has a debtor and creditor totals migratory the debits and credits for each account in the ledger.

The city balances credits city aggregates creditor totals account name
xxx xxx xxx
xxx xxx xxx World Bank fund
xxx xxx xxx receivables
xxx xxx xxx
xxx xxx furniture and decor merchandise
xxx xxx xxx payables
xxx xxx
xxx xxx capital
expenses income xxx xxx
XXX XXX XXX XXX Total
Note: The nature of the accounts and assets of the city are mostly the city of assets accounts and the calculation of the expenses account, personal drawings and accounts creditor nature be mostly credits and accounts of the commitments and the capital account and income, as already explained in the lesson of the debtor and the creditor.
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