Difference between revisions of "Post-closing trial balance"

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(Created page with "Post-closing trial balance is the final step in the accounting cycle that lists only permanent accounts in the ledger and their balances after adjusting jour...")
 
(Related coursework)
 
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*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
 
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].
  
==Related coursework==
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==Related lectures==
 
*[[Principles of Accounting]].  
 
*[[Principles of Accounting]].  
  
[[Category: Accounting]][[Category: Articles]]
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[[Category: International Accounting]][[Category: Articles]]

Latest revision as of 22:50, 4 January 2019

Post-closing trial balance is the final step in the accounting cycle that lists only permanent accounts in the ledger and their balances after adjusting and closing entries have been posted.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Post-closing trial balance. The final step in the accounting cycle that lists only permanent accounts in the ledger and their balances after adjusting and closing entries have been posted.

Related concepts

Related lectures