1. Trial balance to facilitate hotel accounting. 11.

2. Fourth, prepare an adjusted trial balance.

3. Prepare trial balance and financial reports.

4. The trial balance is a list of all accounts with their balances, divides as debit or credit.

5. Verify that the monthly trial balance of accounts receivables are correctly aged and the totals are in agreement with the controls.

6. The preparation of the adjusted trial balance is a very useful step in the accounting cycle.

7. A third trial balance usually is taken after the closing entries have been posted.

8. Even if the trial balance does show total debits equal to total credits, there may be errors.

9. The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.

10. Preparing an after-closing trial balance. Ensuring that the ledger" remains in balance after posting of the closing entries."

11. We could easily develop a trial balance by posting our transactionsdirectly into the ledger journal altogether.

12. The trial balance is a useful accounting device despite its limitations.

13. Errors are easily made that prevent the trial balance from balancing.

14. This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.

15. Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

16. Preparing a trial balance.

17. The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column.

18. The trial balance can make the preparation of financial statements easier.

19. The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared. Step 9.

20. These types of errors will not be discovered by preparing a trial balance; additional analysis would be required.

21. Many out-of-balance conditions can be detected by computing the difference between total debits and total credits on the trial balance.

22. This proof of equality of debit and credit balances is called a trial balance.

23. Second, summarize debit and credit amounts and calculating the balances of the ledger accounts, and prepare an (unadjusted) trial balance.

24. A suspense accountan account showing a balance equal to the difference in the trial balance totals.

25. After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.

26. The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.