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9:04
accountinginfocus.com
The Trial Balance – Accounting In Focus
The trial balance is a list of all the accounts a company uses with the balances in debit and credit columns. There are three types of trial balances: the unadjusted trial balance, the adjusted trial balance and the post- closing trial balance. All three have exactly the same format. The unadjusted trial balance is prepared …
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Texts: Corrected VersionThere are two errors in the following trial balance: 1) one account has been placed in the wrong column, and 2) there is a transposition error in the balance of the L. Taylor, Capital account.TAYLOR COMPANY Trial Balance December 31, 2024DebitCreditCash14,780Accounts receivable1,530Prepaid insurance3,430Accounts payable1,545Unearned revenue1,770L. Taylor, Capital15,300L. Taylor, Drawings4,745Service revenue28,590Rent expense2,405Salaries expense18,515Total41,97541,975
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