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What is TRIAL BALANCE
This statement is a listing on a certain date which demonstrates all accounts and their balances. This generally happen at the end of the month however it could be any time.
This isn't a formal financial statement.
* Although the credits and debits equal, there could still be errors. Check carefully to see that you have used correct amounts.
For each account you should find a balance. This is known as Footing. For every account, add the debits together, and then add credits. Subtract two amounts and list difference on same line and side as the balance. Use a pencil (pencil footings).
During the current year, Mast Corporation expects to produce 10,300 units and has budgeted the following: net income $350,376; variable costs $1,080,800; and fixed costs $105,000
Adjusting entries in the general journal Be sure to put down the words "Adjusting Entries" at the beginning of journal after the last entry of month. By placing these words at
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