96 lines
3.6 KiB
Groff
96 lines
3.6 KiB
Groff
.TH adjust "" "" "/act/gl Command"
|
|
.PC "Create adjusted trial balance table"
|
|
.B adjust
|
|
.PP
|
|
.II "adjust balance sheet"
|
|
The command
|
|
.B adjust
|
|
is part of the accounting/general ledger system
|
|
that is included with
|
|
.BR /rdb .
|
|
It produces the adjusted trial balance sheet, called
|
|
.BR adjusttrial ,
|
|
by adding the trial-balance table
|
|
.B trialbalance
|
|
with the journal-of-adjustments table
|
|
.BR journaladjust .
|
|
.PP
|
|
The accountant makes
|
|
adjustments at the end of the accounting period,
|
|
to reflect changes in inventory, depreciation, depletion, amortization,
|
|
and so on.
|
|
These are computed costs of doing business that are
|
|
assigned to each accounting period.
|
|
.SH Example
|
|
The following gives an example of table
|
|
.BR trialbalance :
|
|
.DM
|
|
Account Debit Credit Format Taxline Short Name
|
|
------- ----- ------ ------ ------- ------- -----------------
|
|
1010 11178 B-A 4L01 cash Cash
|
|
3010 13500 I-I 101a sales Sales
|
|
3080 250 I-I 106 royalty Gross royalties
|
|
3100 3286 I-I 108 income Other Income
|
|
4020 3601 I-COGS 102-A2 merch Misc Merchandise
|
|
4030 2100 I-COGS 102-A3 wages Salary and Wages
|
|
4370 2 I-E 122 parking Business parking
|
|
4380 41 I-E 122 travel Business travel
|
|
4384 114 I-E 122 hotel Business hotel
|
|
.DE
|
|
.PP
|
|
The following gives an example of table
|
|
.BR journaladjust :
|
|
.DM
|
|
Account Debit Credit Format Taxline Name
|
|
------- ------- ------- ------- ------- ---------------------
|
|
1110 20000 B-A 4L06 Beginning Inventory
|
|
1110 22130 B-A 4L06 Ending Inventory
|
|
1310 0 B-A 4L09a Accum Depreciation
|
|
1330 0 B-A 4L10a Accum Depletion
|
|
1420 0 B-A 4L12a Accum Amortization
|
|
4010 20000 I-COGS 102-A1 Beginning Inventory
|
|
4080 22130 I-COGS 102-A4 Ending Inventory
|
|
4170 0 I-E 121 Depreciation
|
|
4180 0 I-E 118 Depletion
|
|
4215 0 I-E 122 Amortization
|
|
.DE
|
|
.PP
|
|
The command
|
|
.B adjust
|
|
then produces the table
|
|
.B adjustedtrial
|
|
by combining
|
|
.B trialbalance
|
|
with
|
|
.BR journaladjust .
|
|
In this example,
|
|
.B adjustedtrial
|
|
appears as follows:
|
|
.DM
|
|
Account Debit Credit Format Taxline Short Name
|
|
------- ----- ------ ------ ------- ------- -----------------
|
|
1010 11178 B-A 4L01 cash Cash
|
|
1110 2130 B-A 4L06 inv Inventory
|
|
1310 0 B-A 4L09a adeprec Accum Depreciation
|
|
1330 0 B-A 4L10a adeplet Accum Depletion
|
|
1420 0 B-A 4L12a aamort Accum Amortization
|
|
3010 13500 I-I 101a sales Sales
|
|
3080 250 I-I 106 royalty Gross royalties
|
|
3100 3286 I-I 108 income Other Income
|
|
4010 20000 I-COGS 102-A1 beginv Begin Inventory
|
|
4020 3601 I-COGS 102-A2 merch Misc Merchandise
|
|
4030 2100 I-COGS 102-A3 wages Salary and Wages
|
|
4080 22130 I-COGS 102-A4 endinv Ending Inventory
|
|
4170 0 I-E 121 deprec Depreciation
|
|
4180 0 I-E 118 deplet Depletion
|
|
4215 0 I-E 122 amor Amortization
|
|
4370 2 I-E 122 parking Business parking
|
|
4380 41 I-E 122 travel Business travel
|
|
4384 114 I-E 122 hotel Business hotel
|
|
.DE
|
|
.SH "See Also"
|
|
.B
|
|
act,
|
|
balance
|
|
.SO adjust
|