字幕表 動画を再生する 英語字幕をプリント you know what up what up is cph strength back again counting for beginners number 22 22 strongest cpa in florida i already know when the the neighbors in this building are like who the fuck is this kid and who the fucking with CPA license Jesus Christ need to tighten up these regulations but guess what I passed the test three ways we're going to do / 22 is trial balance we're going to do an unadjusted trial balance today there is let me get that book the definition in the book girl i'll put in like I do is I can't do errors may occur and posting debits and credits from the journal to the ledger the journal to the ledger so the journal meaning the journal entries that you do and then you transfer them into the ledger we have separate t-accounts so journal entries 2t accounts when you went to transfer those you might have errors and one one way to detect errors as part by preparing a trial balance so that's what we're doing we're trying to detect the errors that's what we're going to trial balance because before earlier videos we took journal entries from the general journal in number 21 for beginners number 21 we took the journal injuries and it was at etown example if i watch 21 and you were wondering where these accounts came from there to accounts watch 21 if you haven't yet this is the unadjusted trial balance and that kind of means something because there is also and I'll eventually get to them there's other trial balances there's an adjusted trial balance in a post-closing trial balance alright enough of the book it's me in you and let's do this what do I think about what trial balance i don't use trial balance of my dad I i do my accounting my bookkeeping through quickbooks you can to close out of the page unless you do unless your journal entries debits and credits Matt that is basically the reason why you do a trial balance is to make like the books and some to make sure you don't have errors but I want to go back to us this was making me think of a story when I was when I was taking a tax class and all part of the tax class was we do tax returns for the vital program the Volunteer Income Tax Assistance Program so it's it's a like that arm of the IRS going to tax returns for free for people who made less than fifty thousand dollars a year was really cool and I really learned a lot i did a Saturday of tax returns and then my teacher the next week so don't you don't know how to do a tax return unless you do it by hand and I'm like you know this guy's a fucking idiot i just did a tax return last week and i just did tax returns and it wasn't by hand this guy doesn't always talking about fast forward fast forward another route 67 once i'm taking H&R Block learning class and when the class 2a 2b tax repair HR block so you so I'm taking the class and we can't even touch the computer for think I think the class was 12 weeks long waiting touch a computer for six weeks we do everything by hand everything by hand my teacher was right i had no idea what the fuck was going on you just punch number in here the number comes out and you only know the mechanics behind it you need to know the mechanics behind it so i take that analogy kind of towards this is where if you don't if you just you just start out in the computer system you don't really know all the behind-the-scenes so every step is important to it by hand and tell you you are very proficient at it and then you can start using the computer and computer software the software lot of steps behind that you don't know what's going on that's kind of what I think that everything is important you don't want to skip steps it's kinda like this book so i can follow along with probably this book is similar to a lot of classes I don't want to skip steps because that you think you can be ahead is for certain moment you are ahead because you skipped all these steps and that you're working on this but in the long run it's going to bite you in the ass trial balance is we've taken these are our accounts that I had from number 20 FB 21 years 21 so go to these real quick cash debit balances 5200 ok you like you don't worry debit or credit is ok watching older videos and this is kind of my thing DC aylar debit/credit passenger on Spence liability actually revenue watch my series help you learn as you can see here we're going to see these this example we don't really use you've already figured out what an asset and draw an expense or anything you're going to use debit and credit that was always love bites always the right here we had from when we had we made our team before cash debit balance 5200 loan credit balance 10,000 truck daddy balance 5,000 rent debit balance 576 income card balancing hundred bra dammit balance 100 to make sure that from the journal entries these came up with the right balance is all the adding and subtracting you're going to have this is just a very small example and cash is the only one with multiple entries in a ongoing business or in your class you know you might have 30 in here 20 different accounts so you've got a lot of adding subtracting the trial balance make sure that everything equals and is one of the reasons i really like accounting because it's very nothing trying that hard once you know the steps you just have to be very methodical step-by-step and methodical adjusted trial balances and there's really not too much to it you take your you take your debit or credit balances from certain accounts here and you have a line up and down and then you transfer the debit or credit balances over here sit down left right on I always always always our cash debit account 5200 we have our cash over here in trial battles debit 5200 well taken care of now we have our loan account and our alarm blown out credit 10,000 now our trial balance we have our loan account credit for 10,000 now 430 that we have truck debit for 5,000 child else truck debit 5,000 so over here and check out rent debit for 500 now in our child bells are red dead 500 are 50 count service income credit of 800 our trial balance service income credit 800w left prints on the right 46 account we have draw the debit balance of a hundred party account to our trial balance draw debit of 100 really all we've done so far as we've kind of took in our debits and credits from our journal entries we transferred the journal entries into the t-accounts and now we're transferring the t-accounts to the trial balance you're basically just transferring transferring you have you had to do all your thinking of you know is it damages the credit is an asset liability what account is it that's it all goes in the journal entry so if you mess up there you're not going to catch it here let's see if we've added and subtracted and transferred correctly as you know every journal entry equals so it starts out equaling so let's see if we've transferred correctly let's see if we're talking from journal entry in ctown over the 12 goals and how you do that is you add up all the debits of your different accounts and you add up all the credits so let's do organic 5200 plus 5,000 10,000 200-plus 510,000 700-plus 109876 is here so everybody knows and over so 10,800 is the sum of the debits let's go to the credit and thousand plus 800 10,800 so they equal so we've done everything correct and we don't have any mistakes and that right there is an unadjusted trial balance hope you liked it i really love doing these videos you guys comments are great QQ give me some ideas for new videos please stuff that I haven't touched on or is there something you're wondering about you know I can just reply your comment and say oh i did a video its accounting for beginners number of this I'm no doctor but I heard after a loss like this the depression could be permanent feeling down I got a chopper that could lift you up like some words of encouragement
B1 中級 米 初心者のための会計#22/残高未調整試算表/会計の基礎知識 (Accounting For Beginners #22 / Trial Balance Unadjusted / Accounting Basics) 23 4 陳虹如 に公開 2021 年 01 月 14 日 シェア シェア 保存 報告 動画の中の単語