試算表 Trial balance

例：以下のAccountsから試算表 Trial balanceを作ってみましょう。

Cash                                                                     1 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　Mar.  31 C2 900　 　 Mar.  31 C3 510

Account receivable                                                          2 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　Mar.  31 S2 700　 　 Mar.   20 G3 160 31 C2 200

Notes receivable                                                           3 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　Mar.  20 G2 160

Furniture                                                                  4 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　Mar.  15 G2 150

Computer                                                                5 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　Mar.  1 G2 300

Account payable                                                             6 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　   　 　 Mar.  15 G2 150

Common Stock                                                              7 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　   　 　 Mar.  1 G2 300 1 C2 200

Revenue                                                                    8 　Date Explanation Ref. Debit Date Explanation Ref. Credit 　   　 　 Mar.  31 S2 700 31 C2 500

Salaries Expense                                                               9 　Date Explanation Ref. Debit Date Explanation Ref. Credit Mar.  31　 C3 250

Rent Expense                                                            10 　Date Explanation Ref. Debit Date Explanation Ref. Credit Mar.  31　 C3 60

Office Supplies Expense                                                     11 　Date Explanation Ref. Debit Date Explanation Ref. Credit Mar.  31　 C3 120

General Expense                                                          12 　Date Explanation Ref. Debit Date Explanation Ref. Credit Mar.  31　 C3 80

以上のAccountsを集計、以下のTrial balanceを作ります。

AAA Co. Trial Balance March 31, 2008 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Cash Accounts receivable Notes receivable Funiture Computer Accounts payable Common stock Revenue Salaries expense Rent expense Office supplies expense General expense Dr. $390 340 160 150 300 250 60 120 80 $1,850 Cr. $150 500 1,200 $1,850