Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account.

• 加总各分类账账户的借方和贷方金额并计算出各账户的余额,根据各账户余额编制调整前试算表,以便证实在分类账中的借项与贷项相等。