1. Balancing ledger accounts 關T字賬
1)Balancing off assets, liabilities, capital
? 資產負債表科目：
? 左右兩邊分別相加，取大值
? 在少的那一邊，補一個balancing figure叫 Bal c/d 或Bal c/f
? 本期的期末余額Bal b/d =下一期的期初余額Bal b/d
? 會計科目的期初余額與T字賬戶的金額相等，方向相同
? 會計科目的期末余額與T字賬戶的金額相等，方向相反
2)Closing off income, expense
? 利潤表科目：
? 左右兩邊分別相加，取大值
? 在少的那一邊，補一個transfer to p/l
? 不會有期初、期末余額
? 在期末的時候全部結轉到SOPL
2. Trial balance
1)To check that for every debit entry made, an equal credit entry has been made
2)As a first step in preparing the financial statements.
3)Note that a number of adjustments will be made after the trial balance is extracted. These adjustments do not therefore appear in the trail balance.
3. Financial statement
根據試算平衡表的金額編制報表，先編制利潤表，再編輯資產負債表（假設沒有期末調賬后續章節講解期末調賬）
