{"id":2215,"date":"2023-01-06T09:10:03","date_gmt":"2023-01-06T12:10:03","guid":{"rendered":"https:\/\/eventosalaorden.com.ar\/?p=2215"},"modified":"2023-08-21T06:27:10","modified_gmt":"2023-08-21T09:27:10","slug":"what-are-the-primary-components-of-a-trial-balance","status":"publish","type":"post","link":"https:\/\/eventosalaorden.com.ar\/index.php\/2023\/01\/06\/what-are-the-primary-components-of-a-trial-balance\/","title":{"rendered":"What Are the Primary Components of a Trial Balance Sheet? Chron com"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Post-Closing Trial Balance: Definition, Purpose, and Preparation<\/a><\/li>\n<li><a href=\"#toc-1\">Trial Balance: Definition, How It Works, Purpose, and Requirements<\/a><\/li>\n<li><a href=\"#toc-2\">Trial Balance Definition<\/a><\/li>\n<li><a href=\"#toc-6\">The preparation of the post-closing trial balance<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"254px\" alt=\"post-closing trial balance definition\"\/><\/p>\n<p>Furthermore, an adjusted trial balance also helps you to prepare financial statements that comply with the accounting principles. Such uniformity guarantees that there are no unequal debits and credits that have been incorrectly entered during the double entry recording process. However, a trial balance cannot detect bookkeeping errors that are not simple mathematical mistakes. A post-closing trial balance is a listing of all balance sheet accounts containing non-zero balances at the end of a reporting period. The post-closing trial balance is used to verify that the total of all debit balances equals the total of all credit balances, which should net to zero.<\/p>\n<div style='text-align:center'><iframe width='561' height='314' src='https:\/\/www.youtube.com\/embed\/ipR6mjDSVj4' frameborder='0' alt='post-closing trial balance definition' allowfullscreen><\/iframe><\/div>\n<p>These entries include shifting information from temporary accounts to the profit or loss statement. Usually, it involves zeroing the existing balances in those temporary accounts. By doing so, companies prepare them for use in the upcoming accounting period. These closing entries occur after the adjustments made in the adjusted trial balance. A trial balance is a critical tool in accounting that summarizes all of a company&#8217;s accounts with their respective debit and credit balances to ensure that the total debits equal the total credits. A trial balance sheet includes a list of general ledger accounts along with their ending debit or credit balances.<\/p>\n<h2 id=\"toc-0\">Post-Closing Trial Balance: Definition, Purpose, and Preparation<\/h2>\n<p>You prepare an adjusted trial balance to verify the accuracy of posting into the general ledger accounts. Thus, an adjusted trial balance is the second trial balance in the accounting process. You prepare such a statement to verify whether the debit balances of accounts equate to their credit balances.<\/p>\n<p>This error must be found before a profit and loss statement and balance sheet can be produced. Whenever any adjustment is performed run trial balance and confirm if all the debit amount is equal to credit amount. The trial balance is often used to identify errors in the recording process. If the total debits and credits do not balance, it indicates an error in the accounting process. The error could be a mistake in recording a transaction, a misclassification of an account, or a mathematical error.<\/p>\n<h2 id=\"toc-1\">Trial Balance: Definition, How It Works, Purpose, and Requirements<\/h2>\n<p>Trial balance worksheets contain columns for income statements and balance sheet entries. This makes certain the next accounting cycle\u2019s beginning balances are accurate. The post-closing trial balance will just be one number that shows the  closing balance for all permanent accounts. The adjust trial balance shows temporary accounts balance and post-closing entries that needed to be made to prepare for the final trial balance sheet. We can observe the difference between the adjusted trial balance and the post-closing trial balance. All the temporary accounts like revenue and expense accounts have been closed out into the retained earnings account via the income summary account (as previously explained).<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"258px\" alt=\"post-closing trial balance definition\"\/><\/p>\n<p>On a trial balance worksheet, all of the debit balances form the left column, and all of the credit balances form the right column, with the account titles placed to the far left of the two columns. Temporary accounts like revenues, expenses, and distributions have to be closed at the end of each accounting period to permanent accounts like assets, liabilities, and equity. The post closing trial balance lists all remaining accounts with balances after the closing entries have been posted to ensure that no temporary accounts still exist. The post-closing trial balance is crucial in ensuring a company closes all temporary accounts. On top of that, it helps assure that the balances on those accounts get reset to zero.<\/p>\n<h2 id=\"toc-2\">Trial Balance Definition<\/h2>\n<p>A post-closing trial balance also ensures debits and credits stay balanced after all closing entries are complete. The adjusted trial balance is completed <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/<\/a> after the adjusting entries are completed. This trial balance has the final balances in all the accounts and is used to prepare the financial statements.<\/p>\n<p>The liabilities are contracted with the assets listed in the left column. Total the liabilities by adding all the values and write the sum at the bottom. For example, an unadjusted trial balance is always run before recording any month-end adjustments.<\/p>\n<p>Thus, your business management can undertake comparative analysis and peer analysis with the help of the trial balance sheet. Such an analysis helps your management to understand the business trends and accordingly take the necessary actions. These decisions may be regarding your manufacturing costs, business expenses, incomes, etc.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"254px\" alt=\"post-closing trial balance definition\"\/><\/p>\n<p>As mentioned, the general ledger takes entries from the books of prime entry. During the process, it also separates those entries into different headings. At the end of each financial period, companies close those accounts to reach their balances. Once companies prepare the general ledger, they must calculate the closing balance on each account. Companies must transfer income and expenses to the profit or loss account. These balances then reach the trial balance, contributing to the financial statements.<\/p>\n<p>Preparing the post-closing trial balance will follow the same process as the adjusted trial balance, but with one additional step. The closing entries will need to be posted to their respective accounts and then listed on the post-closing trial balance. Another peculiar thing about Bob\u2019s  post-closing trial balance is that normally a retained earnings account will have a credit balance, but in Bob\u2019s books, it has a debit balance.<\/p>\n<ul>\n<li>The first step is to collect all accounts under one trial balance sheet for Consulting Company Incorporated.<\/li>\n<li>The trial balance is a part of the double-entry bookkeeping system and uses the classic &#8216;T&#8217; account format for presenting values.<\/li>\n<li>These include accounts receivable, inventory, cash, investments, vehicles, furnishings, and other assets.<\/li>\n<li>If the total debits equal the total credits, the trial balance is considered to be balanced, and there should be no mathematical errors in the ledgers.<\/li>\n<li>Trial Balance is a tool to check the accuracy of the debit and credit amounts that you record in various ledger accounts.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Post-Closing Trial Balance: Definition, Purpose, and Preparation Trial Balance: Definition, How It Works, Purpose, and Requirements Trial Balance Definition The preparation of the post-closing trial balance Furthermore, an adjusted trial balance also helps you to prepare financial statements that comply with the accounting principles. Such uniformity guarantees that there are no unequal debits and &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/eventosalaorden.com.ar\/index.php\/2023\/01\/06\/what-are-the-primary-components-of-a-trial-balance\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What Are the Primary Components of a Trial Balance Sheet? Chron com&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2215","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/2215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/comments?post=2215"}],"version-history":[{"count":1,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/2215\/revisions"}],"predecessor-version":[{"id":2216,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/posts\/2215\/revisions\/2216"}],"wp:attachment":[{"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/media?parent=2215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/categories?post=2215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eventosalaorden.com.ar\/index.php\/wp-json\/wp\/v2\/tags?post=2215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}