Using the finalized data from your work sheet columns, draft the official financial reports. Income Statement

Check Figure Tip: Check your journal page totals before moving forward. The total of the Debit columns must exactly match the total of the Credit columns. Step 2: Posting to the General Ledger

Write the account number back in the journal's Post. Ref. column to show that the entry has been fully processed. Phase 3: Preparing the Work Sheet Part A often concludes with the first few columns of an 8-column work sheet , specifically the Trial Balance Unadjusted Trial Balance:

in the Debit column to find the total debits.

Journalizing, posting, creating a work sheet, preparing financial statements, adjusting entries, closing entries, and a post-closing trial balance.