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.

 
  • 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。
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