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Post-Closing Trial Balance

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Presentation on theme: "Post-Closing Trial Balance"— Presentation transcript:

1 Post-Closing Trial Balance
LESSON 8-3 7/1/2018 Post-Closing Trial Balance Completed after adjusting and closing entries are posted to ledgers Purpose: Debit = Credit GREEN

2 GENERAL LEDGER ACCOUNTS AFTER ADJUSTING AND CLOSING ENTRIES ARE POSTED
page 213 LESSON 8-3

3 POST-CLOSING TRIAL BALANCE
page 216 1. Heading 4 1 2. Account titles 3. Account balances 2 3 4. Single rule 5. Compare totals 6. Totals 7. Record totals 6 7 8. Double rule 8 5 LESSON 8-3

4 ACCOUNTING CYCLE FOR A SERVICE BUSINESS
page 217 1. Analyzes transactions 1 2. Journalize 2 3. Post 8 4. Prepare work sheet 5. Prepare financial statements 3 6. Journalize adjusting and closing entries 7 4 7. Post adjusting and closing entries 8. Prepare post-closing trial balance 6 5 LESSON 8-3

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