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This document provides instructions for creating a worksheet to prepare a trial balance. It outlines six steps: 1) Write general ledger account titles. 2) Write debit and credit account balances. 3) Rule a single line across balance columns. 4) Add totals for debit and credit columns. 5) Write totals below single line. 6) Rule double lines across balance columns. The document also defines key terms like fiscal period, worksheet, and trial balance.
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- 1. LESSON 6-1 Creating a Worksheet
- 2. PREPARING THE HEADING OF A WORK SHEET page 153 Name of Company 1 Name of Report 2 Date of Report 3
- 3. PREPARING A TRIAL BALANCE ON A WORK SHEET 1. Write the general ledger account titles. 2. Write the general ledger debit account balances. Write the general ledger credit account balances. 4. Add both the Trial Balance Debit and Credit columns. 3. Rule a single line across the two Trial Balance columns. 5. Write each column’s total below the single line. 6. Rule double lines across both Trial Balance columns. page 154 1 2 4 3 5 6
- 4. TERMS REVIEW fiscal period work sheet trial balance page 155