【正文】 一月 2108:29:2408:29Jan2124Jan21v 1越是無(wú)能的人，越喜歡挑剔別人的錯(cuò)兒。 。AccountDate Item Debit Credit BalanceDebit Credit Closing 5, 2,200 1,000AccountAccountFeesDebit Land40, Closing 10,000 38,800utilities,$500。Accounting Cycle(會(huì)計(jì)循環(huán) ).(登日記賬 ).(登賬 ) unadjusted trial balance.(為調(diào)節(jié)前的試算平衡表 ) data.(整理需要調(diào)節(jié)的科目 ) optional endofperiod spreadsheet.(進(jìn)行一份工作總結(jié) ) entries.(將調(diào)整科目登日記賬并過(guò)賬 ) adjusted trial balance.(調(diào)整后的試算平衡表 ) statements.(繪制財(cái)務(wù)報(bào)表 ) entries.(結(jié)賬并登日記賬和過(guò)賬 ) postclosing trial balance.(結(jié)賬后的試算平衡表 )169Journal269 LedgerUnadjusted Trial BalanceAdjusted Trial BalancePostclosing Trial Balance4Adjustment Data8Financial StatementsStep 5需注意An optional endofperiod spreadsheet (work sheet) is not required, but it is useful in showing the flow of accounting information from the unadjusted trial balance to the adjusted trial balance and financial statement. In addition, an endofperiod spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.A CompanyEndofPeriod Spreadsheet (Work Sheet)For the Month Ended January 31， 2023UnadjustedAdjustedTrial BalanceAdjustmentsTrial BalanceIne StatementsBalance SheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.Journalizing（記錄日記賬）Step 1. Entry the Date.(寫入會(huì)計(jì)業(yè)務(wù)發(fā)生的日期 )Step 2. Entry the title of the accounting to be debited and the amount to be debited. (寫入借方科目和借方金額 )Step 3. Entry the title of the accounting to be credited and the amount to be credited. (寫入貸方科目和貸方金額 )Step 4. Entry a brief description.(寫摘要 )Step 5. Journal entry.(過(guò)賬 ) Peter deposits $40,000 in a bank account in the name of A pany. Date Description Debit CreditJan. 1 Cash 11 40,000 Peter, Capital 31 40,000 Invested cash in A pany A pany paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period. Date Description Debit CreditJan. 1 3,700 AccountUnearnedAccount500 Adjusting Accounts500 AccountPeter,Account 1,500Adj. 08:29:2408:29:2408:29Sunday, January 24, 2023v 1乍見翻疑夢(mèng)，相悲各問(wèn)年。 8:29:24 上午 8:29 上午 08:29:24一月 21v 楊柳散和風(fēng)，青山澹吾慮。 一月 21一月 2108:29:2408:29:24January 24, 2023v 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 8:29:24 上午 8:29 上午 08:29:24一月 21v 沒有失敗，只有暫時(shí)停止成功！。 Closing ExpenseWages1,500Date Date Item Debit Credit 1,500 30,AccountDate Item Debit Credit BalanceDebit Credit Account Date Item 40,000 Closing 1,250Account1,500 500AccountDate Item Debit Credit BalanceDebit Credit 2,200 10,000 Date Item Debit Credit BalanceDebit Credit Adjusting 一月 21一月 21Sunday, January 24, 2023v 雨中黃葉樹，燈下白頭人。 。 2023/1/24 8:29:2408:29:2424 January 2023v 1一個(gè)人即使已登上頂峰，也仍要自強(qiáng)不息。 一月 2108:29:2408:29Jan2124Jan21v 1世間成事，不求其絕對(duì)圓滿，留一份不足，可得無(wú)限完美。Expense The adjusting entry is shown in color in the T accounts to separate from other transactions.After the adjusting entry is recorded and posted， the supplies account has a debit balance of $ balance is an asset that will bee an expense in a future period. Journal pageDate Description Post.Ref.Debit Credit 2023Jan. 31Supplies expense Supplies Supplies usedInsurance Expense Prepaid Insurance Insurance expiredUnearned Rent Rent Revenue Rent earned5514561523421000 250 1000 250 Adjusted trial balance（調(diào)整后的試算平衡表） The same step at the unadjusted trial balance.（與未調(diào)整的試算平衡表同一步驟，如借方總金額和貸方總金額相等，進(jìn)行結(jié)賬；若借方總金額和貸方總金額不等，檢查調(diào)整過(guò)程是否有錯(cuò)誤） A Company Adjusted Trial Balance January 31， 2023 Debit Credit Balances BalancesCash………………………………………………………. 28,300Supplies………………………………………………… 500Prepaid In