FA学霸笔记-Chapter 5-3

1. Balancing ledger accounts 关T字账

1)Balancing off assets, liabilities, capital

Ÿ 资产负债表科目：

Ø 左右两边分别相加，取大值

Ø 在少的那一边，补一个balancing figure叫 Bal c/d 或Bal c/f

Ø 本期的期末余额Bal b/d =下一期的期初余额Bal b/d

Ø 会计科目的期初余额与T字账户的金额相等，方向相同

Ø 会计科目的期末余额与T字账户的金额相等，方向相反

2)Closing off income, expense

Ÿ 利润表科目：

Ø 左右两边分别相加，取大值

Ø 在少的那一边，补一个transfer to p/l

Ø 不会有期初、期末余额

Ø 在期末的时候全部结转到SOPL

2. Trial balance

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

2)As a first step in preparing the financial statements.

3)Note that a number of adjustments will be made after the trial balance is extracted. These adjustments do not therefore appear in the trail balance.

3. Financial statement

根据试算平衡表的金额编制报表，先编制利润表，再编辑资产负债表（假设没有期末调账后续章节讲解期末调账）