Trial Balance - Closing procedure of Basic Japanese Business Accounting

Trial Balance　試算表　Shisan-hyo

Sample Trial Balance, Selected

Note 1: Beginning balance + Dr.− Cr. = Closing balance

Note 2: "AR" means "Accounts receivable". "AP" means "Accounts payable".

Element 要素 Yoso	Account Name 勘定科目 Kanjo-kamoku	Beginning balance 期首残高 Kishu-zandaka	Dr. 借方 Karikata	Cr. 貸方 Kashikata	Closing balance 期末残高 Kimatsu-zandaka
Asset 資産 Shisan	Cash 現金 Genkin	2,345,678	1,987,654	1,890,123	2,443,209
	Bank 預金 Yokin	13,555,666	13,567,890	13,432,109	13,691,447
	AR-trade 売掛金・未収収益 Urikake-kin, Mishu-shueki	28,334,678	21,678,901	26,789,012	23,224,567
	AR-other 未収金・未収収益 Mishu-kin, Mishu-shueki	98,765	99,999	98,765	99,999
	Inventories 製品・商品・材料 Seihin, Shohin, Zairyo	28,334,678	21,678,901	26,789,012	23,224,567
	Prepaid expense 前払費用 Maebarai-hiyo	34,567	23,456	32,109	25,914
Liability 負債 Fusai	AP-trade 買掛金・未払費用 Kaikake-kin, Mibarai-hiyo	(15,678,901)	16,789,012	14,321,098	(13,201,987)
	AP-other 未払金・未払費用 Mibarai-kin, Mibarai-hiyo	(145,678)	127,890	210,987	(228,775)
	Loans 借入金 Kariire-kin	(8,765,432)	123,456	0	(8,641976)
	Withholdings 預り金 Azukari-kin	(56,789)	56,789	54,321	(54,321)
Equity 資本・純資産 Shihon, Jun-shhisan	Common stock 資本金 Shihon-kin	(5,000,000)	0	0	(5,000,000)
	Retained earnings 資本剰余金 Shihon-joyo-kin	(2,708,864)	0	1,010,123	(3,781,987)
Revenue 収益 Shueki	Sales 売上 Uriage	(23,303,678)	7,890	23,210,987	(46,506,775)
	Fees Income 受取報酬 Uketori-hoshu	(296,295)	0	332,109	(628,404)
Expense 費用 Hiyo	Travel 旅費交通費 Ryohi-kotsu-hi	912,345	345,678	0	1,258,023
	Insurance 保険料 Hokenryo	45,678	23,456	0	69,134
	Legal welfare 法定福利費 Hotei-fukuri-hi	567,890	567,890	0	1,135,780
	Employees benefit 福利厚生費 Fukuri-kosei-hi	34,567	32,109	0	66,676

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