修正後残高試算表 Adjusted trial balance

例：

AAA Co. Trial Balance March 31, 2008 Cash Accounts receivable Inventory Building Accounts payable Common stock Retained Earnings Sales Salaries expense Interest expense Dr. 550 350 250 2,300 600 100 4,150 Cr. 150 2,500 500 1,000 4,150

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。

AAA Co. Adjusted Trial Balance March 31, 2008 Account title Trial Balance Adjustments Adjusted Trial Balance Cash Accounts receivable Inventory Building Accumulated depriciation Accounts payable Salaries payable Common stock Retained earnings Sales Salaries expense Interest expense Depriciation expense Dr. 550 350 250 2,300 600 100 4,150 Cr. 150 2,500 500 1,000 4,150 Dr. 200 400 600 Cr. 400 200 600 Dr. 550 350 250 2,300 800 100 400 4,750 Cr. 400 150 200 2,500 500 1,000 4,750

次は売上原価について見てみましょう。