Préparation des états financiers de la Feuille de travail
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Préparation des états financiers de la Feuille de travail

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  • Notes d'étude
  • Révisions du sujet
    Kangira J.
    UG
    Kangira J.

    The first step in producing the financial statements is using the information from the trial balance to develop a worksheet that includes the initial trial balance, the accounts that would be shown on a balance sheet, and finally the accounts that would normally be shown on an income statement. You create the worksheet that includes these seven columns: Column 1: Account list Columns 2 and 3: Trial balance (one column for debits, one column for credits) Columns 4 and 5: Balance sheet (one column for debits, one column for credits) Columns 6 and 7: Income statement (one column for debits, one column for credits) In the figure below, you see a sample of a worksheet developed from trial balance numbers. Note that the numbers of the trial balance are transferred to the appropriate financial statement; for example, the Cash account, which is an asset, is shown in the debit column of the balance sheet.

    Domingos Javela C.
    AO
    Domingos Javela C.

    Preparing general-purpose financial statements; including the balance sheet, income statement, statement of retained earnings, and statement of cash flows; is the most important step in the accounting cycle because it represents the purpose of financial accounting

    Harrison D.
    NG
    Harrison D.

    Preparing general-purpose financial statements; including the balance sheet, income statement, statement of retained earnings, and statement of cash flows; is the most important step in the accounting cycle because it represents the purpose of financial accounting

    Rose R.
    PG
    Rose R.

    A balance sheet or work sheet also known as the statement of financial position tells about the assets, liabilities and equity of a business at a specific point of time.

    Zachary B.
    US
    Zachary B.

    What is the preparation of financial statements from the work sheet?

    Zachary B.
    US
    Zachary B.

    What is preparation of financial statements from the work sheet?

    Cheryl S.
    CA
    Cheryl S.

    why is trucks a debit account on the balance sheet while all other assets are credit. should the trucks not increase equity too?

    Lange D.
    CM
    Lange D.

    Under the business entity concept, all shareholders liabilities are limited to the amount of capital contributed. what then is the case of a parent and subsidiary company in a situation of consolidation

    Kabiru A.
    NG
    Kabiru A.

    The work sheet plan from the trial balance to develop a worksheet that includes the initial trial balance, the accounts that would be shown on a balance sheet, and finally the accounts that would normally be shown on an income statement. You create the worksheet that includes these seven columns: Column 1: Account list Columns 2 and 3: Trial balance (one column for debits, one column for credits) Columns 4 and 5: Balance sheet (one column for debits, one column for credits) Columns 6 and 7: Income statement (one column for debits, one column for credits) In the figure below, you see a sample of a worksheet developed from trial balance numbers. Note that the numbers of the trial balance are transferred to the appropriate financial statement; for example, the Cash account, which is an asset, is shown in the debit column of the balance sheet.

    Tosin D.
    NG
    Tosin D.

    does the financial statement depend wholly on the worksheets to get all the necessary figures.

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