Adjusted Trial Balance
ជំហានទី៦.តារាងតុល្យភាពបន្ទាប់ពីកត់ត្រាកែតំរូវ (Adjusted Trial Balance)
Adjusted Trial Balance ក៏ដូចជា Trial Balance ដែរ គ្រាន់តែ Adjusted Trial Balance កើតចេញពី Trial Balance បូកនិង Adjusted Entry។
សូមមើលឧទាហរណ៍ខាងក្រោម
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Gray Electronic Repair Services |
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Adjusted Trial Balance |
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December 31, 2017 |
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| Account Title | Debit | Credit | ||
| Cash | $ 7,480.00 | |||
| Accounts Receivable | 3,700.00 | |||
| Office Supplies | 600.00 | |||
| Furniture and Fixtures(1) | 3,000.00 | |||
| Office Equipment | 16,000.00 | |||
| Accumulated Depreciation(2) | $ 720.00 | |||
| Accounts Payable | 9,000.00 | |||
| Utilities Payable(3) | 1,800.00 | |||
| Loans Payable(4) | 12,000.00 | |||
| Mr. Gray, Capital | 13,200.00 | |||
| Mr. Gray, Drawing(5) | 7,000.00 | |||
| Service Revenue | 9,850.00 | |||
| Rent Expense | 1,500.00 | |||
| Salaries Expense | 3,500.00 | |||
| Taxes and Licenses(6) | 370.00 | |||
| Utilities Expense | 1,800.00 | |||
| Office Supplies Expense | 900.00 | |||
| Depreciation Expense(7) | 720.00 | |||
| Totals | $ 46,570.00 | $ 46,570.00 | ||
សំគាល់៖
- Furniture and Fixtures:គ្រឿងសង្ហារឹម
- Accumulated Depreciation:រំលស់សរុបជាដែលជា Contra Asset
- Utilities Payable:ជំពាក់ថ្លៃទឹកភ្លើង
- Loans Payable:ជំពាក់លុយធនាគារ
- Gray, Drawing:គណនីដើមទុនសំរាប់ម្ចាស់ភាគហ៊ុនដកប្រើផ្ទាល់ខ្លូន
- Taxes and Licenses:ចំណាយពន្ធនិងអាជ្ញាប័ណ
- Depreciation Expense:ចំណាយរំលស់ក្នុងឆ្នាំ