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Preparing a trial balance involves three steps: List each account title and its amount (from ledger) in the trial balance. If an account has a zero balance, list it with a zero in the normal balance column (or omit it entirely). Compute the total of debit balances and the total of credit balances. Verify (prove) total debit balances equal total credit balances. The total of debit balances equals the total of credit balances for the trial balance. However, equality of these two totals does not guarantee that no errors were made. If the trial balance does not balance, the error(s) must be found and corrected. Step 1: Verify that the trial balance columns are correctly added. Step 2: Verify that account balances are accurately entered from the ledger. Step 3: See whether a debit (or credit) balance is mistakenly listed in the trial balance as a credit (or debit). Step 4: Re-compute each account balance in the ledger. Step 5: Verify that each journal entry is properly posted. Step 6: Is to verify that the original journal entry has equal debits and credits. As we have seen in the last chapter, after the trial balance has been prepared we begin preparing the financial statements. We always begin with the income statement because net income appears on the statement of owners equity. After the income statement, we prepare the statement of owners equity because the ending balance in owners equity appears on the balance sheet. Next, we prepare the balance sheet and, finally, we prepare the statement of cash flows. Here is the information for FastForward for the month ended December 31, 2013. The company had total revenues of $6,100 and total expenses of $2,630. For the month, FastForward generated $3,470 in net income. Look back at our trial balance to verify the amounts shown on the income statement. The beginning balance in owners equity was zero because the company was started on December 1, 2013. We earned net income of $3,470. (This is the total carried over fro
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