Constructing an Unadjusted Trial Balance

Financial Accounting and Financial Statement Analysis, Module

Constructing an Unadjusted Trial Balance

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This lesson shows how to build an unadjusted trial balance in Excel, ensuring debits equal credits and preparing for financial statements.

Categories: Financial Accounting and Financial Statement Analysis, Module Tags: accounting cycle trial balance, debits credits Excel, financial accounting workbook, trial balance Excel, unadjusted trial balance

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This video covers the following learning objectives:

Define the purpose and structure of a trial balance.

Build an unadjusted trial balance in Excel linked to the general ledger.

Test equality of total debits and credits.

Interpret trial balance results to identify possible errors.

Explain the role of the trial balance in the accounting cycle.

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