Key Difference – General Ledger vs Trial Balance
准备总分类帐和审判余额是会计周期中的两个主要行动,这对于年终财务报表的准备是必要的。总分类帐和试验平衡之间的关键区别在于general ledger is a set of accounts that contain detailed transactions conducted, while trial balance is a statement that records the general ledger ending balances.
内容
1.Overview and Key Difference
2.什么是总分类帐
3.What is a Trial Balance
4.Side by Side Comparison – General Ledger vs Trial Balance
5.概括
什么是总分类帐
The general ledger is the principal set of accounts where all transactions conducted within the financial year are recorded. The information in the general ledger is derived from the generaljournal, which is an initial book for entering transactions. General ledger contains all the借记和信用输入of transactions and is separated with asset classes. (Assets, liabilities,equity, income and expenses)
E.g. Individual asset accounts such as cash,应收账款,预付款, etc. will be recorded under the classification of assets.
对于进行许多交易的大型企业,由于大量的数量,可能并不方便地进入总分类帐中的所有交易。在这种情况下,单个交易记录在“子分类帐”中,总计将其转移到总分类帐中的帐户中。该帐户称为“控制帐户”,此处记录了通常具有高活动级别的帐户类型。
What is Trial Balance?
The trial balance is a summarized worksheet which includes all ledger balances as at a particular point of time (usually the accounting year-end) with the intention of checking the mathematical accuracy of the ledger balances. All the debit balances will be recorded in one column with all the credit balances in another.
Trial balance provides all the ending balances in a single document at a glance, therefore, it is easy to use as a reference tool. It also assists in disclosing a number of possible errors in case of occurrence and helps to identify the type of journal entries that should be posted in order to correct the identified errors.
Main Purposes and Uses of a Trial Balance
- To use as a decision tool to ensure the mathematical accuracy of the ledger balances
If all the transactions for an accounting period are accurately recorded, the sum of the debit balances of the trial balance should be equal to the sum of the credit balances.
- 在记录财务信息时检测和纠正错误
可以通过试用余额来确定一般分类帐中的某些类型的错误。他们是,
- Errors of partial omission (Only the debit entry or the credit entry is posted in accounts)
- 携带的错误(结束余额不正确地延伸)
- Errors of casting (The total of an account is more or less recorded)
在发生一个错误,导致了difference is put to the ‘suspense account’ until such time they are rectified. If the debit side of the trial balance exceeds the credit side, then the difference is credited to the suspense account and if the credit balance is greater than the debit balance, the difference is debited to the suspense account. Once the errors are identified, rectified and the trial balance tallied, the suspense account is closed since the balance no longer exists.
但是,以下条目不会导致试验余额的差异。
- Errors of principle (The entries are posted to the incorrect type of account)
- Errors of complete omission (The entries are completely omitted from the accounts)
- 佣金错误(条目在正确的帐户类型中发布,但错误的帐户)
- 原始输入错误(不正确的金额已发布到正确的帐户)
- 补偿错误(两个或更多帐户中的错误条目相互取消)
- 完全逆转的错误(正确的金额已发布到正确的帐户中,但借方和信用已逆转)
What is the difference between General Ledger and Trial Balance?
总分类帐和审判余额 |
|
总分类帐是记录所有交易的一组帐户。 | Trial balance is a summarized statement that reflects the general ledger balances. |
目的 | |
The purpose is to record the final entries of transactions. | The purpose is to check the mathematical accuracy of general ledger balances. |
帐户分类 | |
This is done according to the class of accounts | There is no classification of accounts. |
Time Period | |
这记录了会计年度交易。 | 这是在会计年的最后一天准备的。 |
摘要 - 总分类帐与试用余额
虽然会计过程过去非常耗时且昂贵,但现在可以在使用自动化会计软件的情况下以更少的时间和精力来执行它。重要的是要准确地了解总分类帐和试验平衡之间的差异,因为两者都代表了年终财务报表准备的重要步骤。如果借方和信用余额之间存在差异,则应对其进行调查,在进行准备财务报表之前,应发布纠正条目。
Reference:
1. “General Ledger Definition – AccountingTools.” Definition – AccountingTools. N.p., n.d. Web. 09 Feb. 2017.
2. “What is the procedure for preparing a trial balance? | AccountingCoach.” AccountingCoach.com. N.p., n.d. Web. 09 Feb. 2017.
3.“试用余额错误 - 问题与答案 - 会计师。”会计CPE和书籍 - 会计师。N.P.,N.D。网络。2017年2月9日。
4. “Errors not revealed by the trial balance.” Principles of Accounts for GCE O Level. N.p., n.d. Web. 09 Feb. 2017.
Image Courtesy:
1. “General ledger example” By Bgibbs (WMF) – Own work(CC BY-SA 4.0)viaCommons Wikimedia
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