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trial balance sheet

См. также в других словарях:

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • balance Sheet — An accounting summary of the financial position of an organization or individual at a specific date. A balance sheet offers a snapshot of *assets, liabilities, and *equity, and it sets out the results of the *accounting equation of *double entry… …   Auditor's dictionary

  • trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Accounting dictionary

  • trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Big dictionary of business and management

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • adjusted trial balance — A trial balance to which adjustments have been made; for example, there may be prepayments and accruals that need to be taken into account. Separate columns are used for these adjustments, one for debits and one for credits. Once the trial… …   Accounting dictionary

  • extended trial balance — A mechanism for the preparation of financial statements from a *trial balance. The listing of *general ledger accounts in a trial balance is extended by the recording of adjustments (like *accrued expenses) and reclassifications, and by the… …   Auditor's dictionary

  • extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and prepayments, and a final two columns (each containing a debit and a credit side) that show the entries… …   Accounting dictionary

  • extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and payments in advance, and a final two columns (each containing a debit and a credit side) that show the… …   Big dictionary of business and management

  • work sheet — noun 1. a. : a sheet that is used in making preliminary plans, auxiliary computations, notes, or comments as a guide in doing some piece of work b. : a specially prepared sheet, pamphlet, or booklet containing data of assistance in planning and… …   Useful english dictionary

  • Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia

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