Trial balance errors - PowerPoint PPT Presentation

THINKING POINT

THINKING POINT. WHAT DO I DO IF I MADE A CARELESS MISTAKE IN MY MATHS PROBLEM SUM?. WHAT DOES MY TEACHER DO WHEN HE MARKS A QUESTION WRONGLY?. WHAT DOES THE CASHIER DO IF SHE GIVES ME THE WRONG CHANGE?. WHAT DOES THE UNCLE AT THE GROCERY SHOP DO WHEN HE ADDS UP WRONGLY FOR MY GROCERIES?.

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Chapter 4.4: Trial Balance

Chapter 4.4: Trial Balance. Bank Loan. 750. 2000. 1900. J. Yogi, Capital. Supplies. A/R. Cash. A/P. 850. 800. 900. Ledger. A “book” storing all accounts Total of all debit balance accounts equal total of all credit balance accounts. Methods of Taking Off a Trial Balance.

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Recording Business Transactions

Recording Business Transactions. Chapter 2. The Accounting Process. Record transactions in the journal. Copy (post) to the ledger. Prepare the trial balance. The Account. Basic summary device

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