修正後残高試算表 Adjusted trial balance |
AAA Co. Dr. 4,150 Cr. 4,150 AAA Co. Account
title Trial
Balance Adjustments Adjusted Trial
Balance
Dr. 4,150
Cr. 4,150
Dr. 600
Cr. 600
Dr. 4,750
Cr. 4,750
例:
Trial
Balance
March 31, 2008
Cash
Accounts
receivable
Inventory
Building
Accounts
payable
Common stock
Retained Earnings
Sales
Salaries
expense
Interest
expense
550
350
250
2,300
600
100
150
2,500
500
1,000
決算修正事項
1. Depreciation expense was
$400. 減価償却費は$400だった。
2. $200 of salaries expense should be
accrued. $200の支払給与を未払計上しなければならない。
Adjusted
Trial
Balance
March 31, 2008
Cash
Accounts
receivable
Inventory
Building
Accumulated
depriciation
Accounts
payable
Salaries
payable
Common stock
Retained earnings
Sales
Salaries
expense
Interest expense
Depriciation
expense
550
350
250
2,300
600
100
150
2,500
500
1,000
200
400
400
200
550
350
250
2,300
800
100
400
400
150
200
2,500
500
1,000
次は売上原価について見てみましょう。