Question — Comprehensive Cycle: Adj → JE → Post-Adj TB → Closing JE → Post-Closing TB
（期末调整、过账后的试算、结转分录与结账后试算完整流程题）
Scenario（情境） Aurora Services Co. adopts accrual accounting and closes books monthly. Below is the Unadjusted Trial Balance (Dec 31, 2025) and additional information. Required:
- Prepare Adjusting Journal Entries (Adj) in the requested format；
- Prepare the Post-Adjustment Trial Balance；
- Prepare Closing Entries in the requested format；
- Prepare the Post-Closing Trial Balance.
Unadjusted Trial Balance — Dec 31, 2025（未调整试算平衡表）
| Account | Dr | Cr |
|---|---|---|
| Cash | 25,000 | |
| Accounts Receivable | 18,000 | |
| Supplies | 3,200 | |
| Prepaid Insurance | 2,400 | |
| Equipment | 50,000 | |
| Accounts Payable | 6,200 | |
| Unearned Service Revenue | 4,000 | |
| Note Payable | 20,000 | |
| Common Stock | 30,000 | |
| Retained Earnings (Beg.) | 10,000 | |
| Dividends | 2,000 | |
| Service Revenue | 61,800 | |
| Rent Expense | 6,000 | |
| Wages Expense | 22,000 | |
| Utilities Expense | 3,400 | |
| Totals | 132,000 | 132,000 |
Additional information（补充资料） A1. Supplies on hand 900（期末存货文具） A2. $2,400 insurance policy starts Sep 1, 12-month straight-line（已到期4个月） A3. Unearned revenue earned this month 3,000（递延收入已实现） A4. Accrued wages 1,200（应计工资） A5. Depreciation on equipment: SL, 10 years, no salvage（本期折旧额） A6. Note payable 20,000 at 12% dated Oct 1 → interest accrued 3 months（计提利息） A7. Allowance method: Bad debts = 3% of A/R（坏账准备=应收账款3%）
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(1) Adjusting journal entries（期末调整分录）
(1) Journal entries (a) Supplies Expense (+E, −SE) 2,300 Supplies (−A) 2,300 Physical count: supplies on hand $900; used $3,200−900=$2,300. (b) Insurance Expense (+E, −SE) 800 Prepaid Insurance (−A) 800 4 of 12 months expired: $2,400×4/12=$800. (c) Unearned Service Revenue (−L) 3,000 Service Revenue (+R, +SE) 3,000 Earned portion of previously deferred revenue this month. (d) Wages Expense (+E, −SE) 1,200 Wages Payable (+L) 1,200 Accrue month-end wages. (e) Depreciation Expense (+E, −SE) 5,000 Accumulated Depreciation (+XA, −A) 5,000 Straight-line: $50,000÷10 years = $5,000 per year (this period). (f) Interest Expense (+E, −SE) 600 Interest Payable (+L) 600 $20,000×12%×3/12 = $600 accrued interest. (g) Bad Debt Expense (+E, −SE) 540 Allowance for Doubtful Accounts (+XA, −A) 540 Estimate 3% of A/R: 0.03×$18,000 = $540.
(2) Post-Adjustment Trial Balance（过账后的试算平衡表）
Account Dr Cr Cash 25,000 Accounts Receivable 18,000 Allowance for Doubtful Accounts 540 Supplies 900 Prepaid Insurance 1,600 Equipment 50,000 Accumulated Depreciation—Equipment 5,000 Accounts Payable 6,200 Wages Payable 1,200 Interest Payable 600 Unearned Service Revenue 1,000 Note Payable 20,000 Common Stock 30,000 Retained Earnings (Beg.) 10,000 Dividends 2,000 Service Revenue 64,800 Rent Expense 6,000 Wages Expense 23,200 Insurance Expense 800 Supplies Expense 2,300 Depreciation Expense 5,000 Bad Debt Expense 540 Interest Expense 600 Utilities Expense 3,400 Totals 139,340 139,340 （由此可得：Net Income = 64,800 − 41,840 = 22,960）
(3) Closing entries（期末结转分录）
(1) Journal entries (a) Close revenues to Income Summary Service Revenue (−R, −SE) 64,800 Income Summary (+SE) 64,800 (b) Close expenses to Income Summary Income Summary (−SE) 41,840 Rent Expense (−E, +SE) 6,000 Wages Expense (−E, +SE) 23,200 Insurance Expense (−E, +SE) 800 Supplies Expense (−E, +SE) 2,300 Depreciation Expense (−E, +SE) 5,000 Bad Debt Expense (−E, +SE) 540 Interest Expense (−E, +SE) 600 Utilities Expense (−E, +SE) 3,400 (c) Close Income Summary to Retained Earnings Income Summary (−SE) 22,960 Retained Earnings (+SE) 22,960 (Net Income = $22,960 transferred to RE) (d) Close Dividends to Retained Earnings Retained Earnings (−SE) 2,000 Dividends (−SE) 2,000 End RE = 10,000 + 22,960 − 2,000 = **30,960**.
(4) Post-Closing Trial Balance（结账后试算平衡表）
Account Dr Cr Cash 25,000 Accounts Receivable 18,000 Allowance for Doubtful Accounts 540 Supplies 900 Prepaid Insurance 1,600 Equipment 50,000 Accumulated Depreciation—Equipment 5,000 Accounts Payable 6,200 Wages Payable 1,200 Interest Payable 600 Unearned Service Revenue 1,000 Note Payable 20,000 Common Stock 30,000 Retained Earnings (Ending) 30,960 Totals 95,500 95,500
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流程要点（英文/中文）
Adj → Post-Adj TB：先做7类常见调整（耗用、摊销、递延转实、应计、折旧、利息、坏账），过账后生成调整后试算，确保借贷仍平衡。
Closing JE 顺序：收入→费用→本期损益→留存收益→股利；关掉所有临时科目（收入/费用/股利）。
Post-Closing TB：只保留永久性科目（资产/负债/所有者权益），其余额成为下一期间期初数。
关键检核：
- 净收益=64,800−41,840=22,960；
- 期末RE=10,000+22,960−2,000=30,960；
- 结账后试算表不应出现任何临时科目。
期末分录记忆小口诀 调整先入账 → 过账出平衡 → 先关收入后关费 → 利润转入留存盈 → 股利再冲清 → 只留永久在结后表。
常见易错点
- 折旧、坏账不会做反向分录；
- 递延收入已实现要借递延贷收入；
- 调整后再结转，避免遗漏或重复。
Quick A/L/E impact（期末对三大要素的净影响）
- Assets（资产，净额）：Supplies↓2,300；Prepaid↓800；A/R净额↓540（提备）；累计折旧↑5,000（抵减资产）；现金无调整。
- Liabilities（负债）：Unearned↓3,000；应付工资↑1,200；应付利息↑600。
- Equity（权益）：本期净利+22,960，股利−2,000，合计权益+20,960 → 与RE变动一致。