Difficulties With Adjustment Columns--a Solution.

Abstract Accountants often use the horizontal form of working trial balance. Their choice of this form is frequently due to the limitations they find when using the adjustment columns of the conventional form of the work sheet. Very few textbooks on accounting or manuals on working papers have properly set forth the use of the adjustment columns of the conventional working trial balance, that accountants have been reluctant to use the latter form when its use would be advantageous. Textbook illustrations of the entries in the adjustment columns of the conventional working trial balance usually show a few routine items which are of a very simple nature. As every accountant knows, some accounts may require half a dozen or more adjustments. It is because accountants are following an abbreviated procedure for the proper use of the adjustment columns of the conventional working trial balance that difficulties arise. To save time, the plan can be modified somewhat. The accountant can post the first and succeeding entries for account directly to the "T" account sheet.