UnitFive会计英语第五单元课件.ppt

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1、UnitFiveAccountingcycle(二)TrialBalanceLearningObjectives:1Whatistrialbalance?2Howtopreparetrialbalance?3Usesandlimitationsoftrialbalance?Contents:一Definition_______Theproofoftheequalityofthedebitandcreditbalances.becausea“trial”isaprocessofprovingortesting.二Howtopreparetrialbalance?Thefirs

2、tstepinpreparingthetrialbalanceistodeterminethebalanceofeachaccountintheledger.ACorp.TrialBalanceNovember30,2010ATrialBalanceAccounttitlesDebit(Dr.)Credit(Cr.)Cash$5990Supplies$550Land$20000AccountsPayable$400White,Capital$25000White,Drawing$2000ATrialBalanceFeesEarned$7590WagesExpense$2125

3、RentExpense$800UtilitiesExpense$450SuppliesExpense$800Misc.Expense$275total$32900$32900三Ifyouincorrectlyrecord$1000receivedonaccountasadebittocashandacredittoAccountsPayable,willthetrialbalancetotalsbeequal?Yes!Thetrialbalancedosenotprovecompleteproofoftheaccuracyoftheledger,itindicatesonly

4、thatthedebitsandthecreditsareequal.四DiscoveryandCorrectionofErrors1Trialbalancepreparationerrors(1)columnincorrectlyadded(2)Amountincorrectlyenteredontrialbalance(3)Balanceenteredinwrongcolumnoromitted2Accountbalanceerrors(1)Balanceincorrectlycomputed(2)Balanceenteredinwrongcolumnofaccount3

5、Postingerrors(1)Wrongamountpostedtoanaccount(2)Debitpostedascredit,orviceversa(3)DebitorcreditpostingomittedPayAttention:1proceduresforcorrectingerrorsErrorsCorrectionsProcedures1journalentryisincorrectbutnotpostedDrawalinethroughtheerrorandinsertcorrecttitleoramount.2journalentryiscorrect

6、butpostedincorrectlyDrawalinethroughtheerrorandpostcorrectly.3journalentryisincorrectandpostedJournalizeandpostacorrectingentry.Suchas:(3)AssumethatonMay5,a$12500purchaseofofficeequipmentonaccountwasincorrectlyjournalizedandpostedasadebittoSuppliesandacredittoAccountsPayablefor$12500.OnMay3

7、1Dr.Officeequipment$12500Cr.Supplies$12500(TocorrecterroneousdebittoSuppliesonMay5.SeeinvoicefromBellOfficeEquipmentCo.)2Ifthedifferencecanbeevenlydividedby2,theerrormaybeduetothepostingofadebitasacredit,orviceversa.Suchas:debittotalis$20640andthecreditt