© 2000 South-Western Educational Publishing POST-CLOSING TRIAL BALANCE 1 8 2 1. Write the heading. 2.Write titles of all general ledger accounts with balances.

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© 2000 South-Western Educational Publishing POST-CLOSING TRIAL BALANCE Write the heading. 2.Write titles of all general ledger accounts with balances in the Account Title column. 5.Compare the two column totals. 3.Write each account’s balance. 8.Rule double lines. 7.Write the column totals. 6.Write Totals. 4.Rule a single line Lesson 9-3, page

© 2000 South-Western Educational Publishing ACCOUNTING CYCLE FOR A SERVICE BUSINESS Source documents checked for accuracy, and transactions are analyzed. 8.A post-closing trial balance is prepared. 2.Transactions are recorded in a journal. 3.Journal entries are posted to the general ledger. 4.Work sheet is prepared. 5.Financial statements are prepared. 6.Adjusting and closing entries are journalized. 7.Adjusting and closing entries are posted. Lesson 9-3, page 214

© 2000 South-Western Educational Publishing T ERMS REVIEW post-closing trial balance accounting cycle Lesson9-3, page 215