FULL NAME:

CLASS:
CODE:
GROUP:
NO:
CHAPTER 3: THE ADJUSTING PROCESS
Step 4: Journal (Adjusting)

Journal Page
Date Description Post. Debit Credit
Adjusting Entries Ref.
FULL NAME:
CLASS:
CODE:
GROUP:
NO:
Step 5: Ledger (Adjusting)

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

FULL NAME:
CLASS:
CODE:
GROUP:
NO:
Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

FULL NAME:
CLASS:
CODE:
GROUP:
NO:
Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

FULL NAME:
CLASS:
CODE:
GROUP:
NO:
Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

Account Account
No.

Date Explanation Ref. Debit Credit Balance

FULL NAME:
CLASS:
CODE:
GROUP:
NO:
Step 6: Adjusted Trial Balance

Adjusted Trial Balance

Account Debit Balances Credit Balances

No.