會計中三個 trial balances一問

Question

我想問會計中unadjusted trial balance, adjusted trial balance同 after-closing trial balance,佢地分別有咩purpose？

Answer 1

雖然我未讀中三account
不過我讀緊aat的account
希望沒有解錯
unadjusted trial balance即是未改錯的trial balance
用現在數簿的資料做

通常題目都會給一d數你
話你知那出現了error，你要改那d error
好像Sales 是overstated/ underestated/ overcase
又或者那裡沒有做到紀錄

做完這d updated，得出的 trial balance就是adjusted trial balance

after- closing trial balance 就是做完pofit and loss 的trial balance
你在這個trial balance是看唔到有咩expense，opening stock, revenue
只有closing stock，debtor. Creditor, bank, cash , asset, liability

unadjusted trial balance, adjusted trial balance二者都會有opening stock , expenses/ revenue/ debtor. Creditor, bank, cash , asset, liability

目的是咩?
公司內部就只會用 adjusted trial balance
但是外面人會用after-closing trial balance

因為有d數唔會給人知