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  • 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

you know what up what up is cph strength

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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
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