Ringkasan dari detail jurnal dari akun-akun sebelum proses penyusunan laporan dinamakan proses:
PEMBAHASAN
| Trial Balance | A listing of all ledger accounts with their debit or credit balances. |
| Balance Sheet | Snapshot of a company’s financial position as of a spcecified date. |
| Income Statement | Shows how much money a company has realized from its operation during an accounting period and, ultimately, to what extent the company’s general operations resulted in an increase or decrease in its assets. |
| General Ledger | A summary of all accounts with their current balances.[1] |
Jawaban: a. Trial Balance
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
