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Unformatted text preview: worksheet is almost indispensable. Illustration 4A-1 shows the basic form of a worksheet. Note the headings: The worksheet starts with two columns for the Trial Balance. The next two columns record all Adjustments. Next is the Adjusted Trial Balance. The last two sets of columns correspond to the Income Statement and the Balance Sheet. All items listed in the Adjusted Trial Balance columns are included in either the Income Statement or the Balance Sheet columns. Illustration 4A- Form and procedure for a worksheet...
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- Spring '11