Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account.
英
美
- 加總各分類(lèi)賬賬戶(hù)的借方和貸方金額并計算出各賬戶(hù)的余額,根據各賬戶(hù)余額編制調整前試算表,以便證實(shí)在分類(lèi)賬中的借項與貸項相等。