Ask a question about the trial balance, in the trial balance, the formula for the trial balance is

Accounting for economic transactions:

1) 1,800 yuan of inventory goods purchased with bank deposits.

Borrow: 1800 items in stock

Credit: Bank deposit 1800

2) $3,000 for office equipment on credit.

Debit: Fixed assets 3000

Credit: Accounts payable 3000

3) The principal of the short-term loan of 10,000 yuan and the interest of 120 yuan are repaid to the bank from the bank deposit account.

Borrow: 10,000 for short-term borrowing

Debit: Finance Charge 120

Credit: Bank Deposit 10120

4) Recover the arrears of $3,000 from other units and deposit them in the bank.

Borrow: Bank deposit 3000

Credit: Accounts receivable 3000

5) The income of 10 000 yuan from the sale of goods in this month is received and deposited in the bank.

Borrow: Bank deposit 10000

Credit: main business income 8547

Credit: Tax Payable - VAT - Output Tax 1453

6) The inventory at the end of the period is 1,000 yuan, and the rest is the sales of the current period.

The number of outbound accounts in the current period = 4200 + 1800-1000 = 5000 borrowing: the main business cost is 5000

Credit: 5000 items in stock

Carry forward revenues and costs.

Borrow: Main operating income 8547

Credit: Profit for the year 8547

Borrow: Profit for the year 5120

Credit: Cost of main business 5000

Credit: Finance Charges 120

Borrow: Profit for the current year.

Credit: Profit distribution.

1.Debit figures of bank deposits incurred in the current period = 3,000 + 10,000 = 13,000 See (4) and (5).

The number of credits of bank deposits incurred in the current period = 1800 + 10120 = 11920 See (1) and (3).

2.Credit figure for goods in stock incurred in the current period = 5000, see calculation in (6).

3.Accounts payable credit figure incurred in the current period = 3000, see (2) trial balance **.

The entries are as follows:1Borrow:

Inventory goods 1800 Credit: bank deposits 18002Borrow:

Fixed assets 3000 Credit: Accounts payable 30003Borrow:

Short-term borrowings 10,000 Financial expenses 120 Credit: bank deposits 101204Borrow:

Bank Deposit 3000 Credit: Accounts Receivable 30005Borrow:

Bank deposit 10,000 credit: main operating income 10,000 Therefore, the debit of bank deposit in the current period = 10,000 + 3,000 = 13,000 credit = 1,800 + 10,120 = 11,920

Credits incurred in the current period of inventory goods = 4200 + 1800-1000 = 5000 Accounts payable in the current period = 3000

Hope it helps.

Answer: C, D

Analysis: The trial balance formula includes: the total debit amount of all accounts = the total amount of credit of all accounts, and the total debit balance of all accounts = the total credit balance of all accounts.

Answer] Hurang: a, b, c

In preparing the trial balance, it should be noted that the incurrence and the balance of the state office in all accounts have been included in the trial balance, including accounts with only opening balances and no incurriments, and accounts with no opening balances and only current incursions.

1) Occurrence amount trial balance method.

Under the credit bookkeeping method, according to the bookkeeping rule of "there must be credit, and the loan must be equal", each economic transaction must be credited to the debit and credit of two or more accounts with equal amounts, and the amount of the borrower and the borrower must be equal, then, after the accounting entries of all economic transactions in a certain period of time are recorded in the relevant account, the total debit amount of all accounts in the current period and the total credit amount of all accounts in the current period must be equal, which can be expressed as follows:

The total amount of debits incurred in the current period of all accounts The total amount of credits incurred in the current period of all accounts.

The credit and debit accounting method uses the above formula to prepare the "trial balance of the current period of the general ledger account" to make a trial balance of the general ledger account.

2) Balance trial balance method.

Under the debit accounting method, since the balance of assets is represented as the debit balance of the account, the balance of both liabilities and owners' equity is represented as the credit balance of the account. According to the principle of balance between assets and equity, the sum of the balance of assets must be equal to the sum of the balance of equity. Therefore, the total debit balances of all accounts must be equal to the sum of the credit balances of all accounts, which can be expressed by the following formula:

Cover with caution. Total Debit Balances at the End of All Accounts Total Credit Balances at the End of All Accounts.

The credit and debit accounting method uses the above formula to prepare the "trial balance of the closing balance of the general ledger account" to carry out the trial balance of the general ledger account.

In practice, the people often combine the above two tables into one, and combine the opening balances of each account to compile the "trial balance of the amount and balance of the general ledger account", so that on one table, the trial calculation of the balance of the creditor of the general ledger account and the balance of the creditor of the general ledger account can also be carried out.

The formulas for trial balance in the trial balance table are:

1) The total debit opening balance of all accounts = the total amount of credit opening balances of all accounts;

2) The total debit amount of all accounts = the total credit amount of all accounts;

3) Total debit closing balance of all accounts = total credit closing balance of all accounts.

Trial balance refers to a method that uses the balance principle of "assets = liabilities + owners' equity" to check the correctness and completeness of accounting account processing and account books and records through summarization, calculation and comparison in accordance with the requirements of accounting rules.

Trial balance is a method of checking whether the account records are correct by summarizing and comparing the amounts and balances of all accounts according to the bookkeeping rules of the credit and debit accounting method and the identity relationship between assets and equity (liabilities and owners' equity).

Classification of trial balances.

1) Trial Balance of Occurrence Amount Trial Balance of Occurrence Amount refers to the balance between the total debit amount of all accounts in the current period and the credit amount of all accounts in the current period, that is: the total debit amount of all accounts in the current period = the total credit amount of all accounts in the current period The direct basis of the trial balance of the occurrence amount is the accounting rules of the credit and debit accounting method, that is, "there must be credit if there is borrowing, and the loan must be equal".

2) Trial Balance Trial Balance Trial Balance means that the total debit balance at the end of the period (beginning) of all accounts and the total balance at the end of the credit period (beginning) of all accounts are balanced, that is: the total balance of the debit end (beginning) of all accounts = the total balance of all accounts at the end of the credit period (beginning) The direct basis of the trial balance of the balance is the equation of financial status, that is: assets = liabilities + owners' equity.

Lack of closure. Purpose: To verify the accuracy of accounting entries in advance to improve accounting efficiency.

Writing a balance sheet, also known as a balance sheet, is a financial statement that records and summarizes the assets, liabilities, and owners' equity of a company or organization at a specific point in time. Here are the general steps for writing a balance sheet: First, determine the date on which the balance sheet will be written, usually at the end of the fiscal year or a specific reporting date.

It is divided into three main segments: assets, liabilities, and owners' equity. Assets are resources owned by a company with economic value, liabilities are debts and obligations owed by the company, and owner's equity is the equity of the owners of the company in the assets.

In the Assets section, all asset items are listed by classification of current and non-current assets. Liquid assets include cash, accounts receivable, inventory, etc., and non-current assets include fixed assets, investments, etc. In the Liabilities section, all liability items are listed according to the classification of current liabilities and non-current liabilities.

Current liabilities include accounts payable, short-term borrowings, etc., while non-current liabilities include long-term borrowings, bonds payable, etc. In the owner's equity section, the company's owner's equity items are listed, including share capital, capital reserve, surplus reserve, and undistributed profits. Calculate total assets, total liabilities, and owners' equity.

Ensure that total assets are equal to total liabilities plus owner's equity. Finally, the items in the balance sheet are summarized and totaled to show the total of assets, liabilities, and owners' equity. Please note that the preparation of the balance sheet is subject to relevant accounting standards and regulations and may vary depending on the type, size and industry of the organization.

To ensure accuracy and compliance, it is advisable to seek guidance and assistance from an accounting professional.

Asset class: Opening balance + current debit family and amount incurred - current credit amount = closing balance debt and owner's equity class: opening balance + current credit amount - current debit amount = closing balance.

A trial balance is a list of various accounts and their balances at a point in time. The balances of each account are reflected in the corresponding debit or credit column of the trial balance. The trial balance trillion is a form in which the total of the borrowers and debiters and balances of each account in the ledger is periodically added to check whether the borrowers are balanced and whether there are any errors in the account records.

Summary. At the same time, the following should be noted:1 Check that all accounts are included in the trial balance, and that the amounts incurred and the closing balances of each account have been correctly copied into the trial balance.

2. Review whether the amount incurred and the closing balance of each account are calculated correctly. 3. Trace the process of transferring from accounting vouchers to ledgers, and make a check mark next to the reconciled number after verification. After the trace, check whether there is any unchecked amount in the accounting voucher and ledger.

When tracing the bookkeeping process, it is necessary not only to pay attention to whether the amount is correct, but also to check whether the debits and credits are misplaced at the time of posting. 4. Verify whether the accounting vouchers are prepared correctly, whether there is any error in the direction of bookkeeping, violation of the bookkeeping rules of "there must be loans, and loans must be equal", and eliminate voucher guarantee errors.

Hello dear, glad to answer for you. The trial balance statement is filled in to express the economic business of one month with Zheng Bang entries, and then the entries are made into T-shaped accounts according to accounts, as shown in the figure below. Then, fill in the T-shaped data into the trial balance sheet one by one.

Fill in the beginning of the period at the beginning of the period, and fill in which Zen prescription should be the amount of occurrence. The same goes for closing balances.

At the same time, the following should be noted:1 Check that all accounts are included in the trial balance, and that the amounts incurred and the closing balances of each account have been correctly copied into the trial balance. Lu Stool Socks2 Review whether the amount incurred and the balance of each account are calculated correctly.

3. Trace the process of transferring from accounting vouchers to ledgers, and make a check mark next to the reconciled number after verification. After the trace, check whether there is any unchecked amount in the accounting voucher and ledger. When tracing the bookkeeping process, it is necessary not only to pay attention to whether the amount is correct, but also to check whether the debits and credits are misplaced at the time of posting.

4. Verify whether the accounting vouchers are prepared correctly, whether there are any rough arguments and errors in the bookkeeping direction, and violate the bookkeeping rules of "there must be loans and loans, and loans must be equal", and exclude voucher guarantee errors.