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2587a83389 All rights reserved. To comment on this free course unit, Sign in or Register. Figure 15 We balance off the capital account in the same way as we did the bank account. 130381. We need to work out the balance on each of these accounts in order to compile the trial balance.
Average rating 3.9 out of 5, based on 29 ratings Share B1901 en-GB The Open University text/html Creative-Commons B1901 accounting bookkeeping Double-entry bookkeeping balance sheets profit and loss account free courses skills for work: money and finance skills for work: career Back to top About this site OpenLearn: free learning from The Open University Explore your world with the OU's experts Over 800 free courses to try today Video, audio and games & more I want to. Read more: Light And Dark: Light Ireland with Simon Reeve: Episode 2 Available until Tuesday, 8th November 2016 19:00 Inside The Commons: Upstairs, Downstairs Available until Saturday, 15th October 2016 19:00 The Bottom Line: Autumn 2016: Brexit: What next? Available for over a year See complete list of catch up items Get Started menu item Welcome to OpenLearn Get the most out of OpenLearn - Sign in OpenLearn is the home of free learning from the UK's largest university, The Open University. Then we produce the trial balance by listing each closing balance from the ledger accounts as either a debit or a credit balance. Furthermore, a trial balance forms the basis for the preparation of the main financial statements, the balance sheet and the profit and loss account. Free course: Fundamentals of accounting Learn about the essential numerical and double-entry skills required for. Figure 19 Making a list of the above balances brought down produces a trial balance as follows. These materials are not subject to the Creative Commons licence. In this case, all the account entries are simply added up to get the balance on the account. This demonstrates for every transaction we have followed the basic principle of double-entry bookkeeping for every debit there is a credit. Figure 14 What is the procedure for balancing off accounts? Accounts are straightforward to balance off if they consist of only one type of entry, i.e.