Question Tag: Extended Trial Balance

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FA – Nov 2015 – L1 – SA – Q5 – Financial Statements Preparation

The question identifies the term for an extended trial balance that incorporates adjustments.

The extension of a trial balance to incorporate details of accounting adjustments, in order to arrive at the final trial balance for the preparation of statement of profit or loss and statement of financial position is referred to as:
A. Extension summary sheet
B. Spread sheet analysis
C. Extended Accounts balances lists
D. Extended trial balance
E. Extended balance sheet

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FA – Nov 2015 – L1 – SA – Q5 – Financial Statements Preparation

The question identifies the term for an extended trial balance that incorporates adjustments.

The extension of a trial balance to incorporate details of accounting adjustments, in order to arrive at the final trial balance for the preparation of statement of profit or loss and statement of financial position is referred to as:
A. Extension summary sheet
B. Spread sheet analysis
C. Extended Accounts balances lists
D. Extended trial balance
E. Extended balance sheet

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