When constructing a worksheet, accounts are often needed that are not listed in the trial balance already entered on the worksheet from the ledger.Where should these additional accounts be shown on the worksheet?

Question

Quizplus · Accepted Answer

Additional accounts that are not listed in the trial balance should be inserted on the lines immediately below the trial balance totals. This is because the trial balance represents the initial balances of all accounts, and any additional accounts added to the worksheet should not affect the trial balance totals. Inserting them below the trial balance totals allows for easy identification and organization of these additional accounts.

When Constructing a Worksheet, Accounts Are Often Needed That Are