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Preparing Final Accounts from Trial Balance

Writer's picture: IBA CommerceIBA Commerce

How To Prepare Final Accounts (Step By Step Procedure)


Greetings, Students


The final accounts question in the accountancy paper is a high-scoring question that is also required for most boards.


So, here's a list of easy steps to follow when solving a final Accounts sum:


1. Carefully read the list of Trial Balance items and adjustments.


2. Record all debit items from the Trial Balance on the Trading-P&L Account's expenses side or the Asset Side of Balance Sheet 


3. All credit items from the Trial Balance should be recorded on the Income side of the Trading-P&L Account or the Liabilities side of the Balance Sheet.


4. Keep in mind that you only need to post the trial balance items once, but you must post the adjustments items twice (one debit effect and one credit effect)


5. Determine profit/loss by balancing your trading-P&L account first.


6. On the liabilities side of the balance sheet, add the profit obtained with the Capital.


7. Add up the balance sheet's totals.


Remember that every debit has an equal and opposite credit.



4 Comments


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Andrew Robert
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Dec 31, 2024

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wilfer.ben
Dec 23, 2024

Amazing post! The process of preparing final accounts from the trial balance is crucial for accurate financial reporting. It’s great to see such a clear breakdown of how adjustments are made and how the balance sheet, income statement, and cash flow are compiled. Very informative and helpful.

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babayaga6049
babayaga6049
Oct 22, 2024

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