How do I make general journal entries from a adjusted trial balance?

To make general journal entries from an adjusted trial balance, you need to understand the purpose of the adjusted trial balance and how it relates to journal entries. Here's a step-by-step process to help you:

1. Understand the Adjusted Trial Balance: An adjusted trial balance is prepared after making all necessary adjustments to the trial balance. It lists all accounts, their balances, and any adjustments made during the accounting period.

2. Identify accounts with balances: Review the adjusted trial balance and identify the accounts with balances. These will include assets, liabilities, equities, revenues, and expenses.

3. Determine the account type: Categorize each account as either a debit or credit account. Assets, expenses, and dividends increase with a debit entry and decrease with a credit entry. Liabilities, equities, and revenues increase with a credit entry and decrease with a debit entry.

4. Analyze account changes: Examine each account to determine its balance changes from the previous period and whether it requires an adjustment. This analysis will help identify the appropriate journal entry.

5. Debit and credit: Based on the account analysis, determine whether the journal entry requires a debit or a credit. Debits are recorded on the left side of an account, while credits are recorded on the right side.

6. Determine the amounts: Calculate the amounts for the debit and credit based on the account changes. The amounts should be equal to ensure the equation of debits equals credits.

7. Prepare the journal entry: Write the date of the entry, followed by the debit account title and amount, and then the credit account title and amount. Include a brief description to explain the nature of the transaction.

8. Post to the general ledger: After preparing the journal entry, post the amounts to the respective accounts in the general ledger.

9. Verify the accuracy: Double-check the accuracy of the journal entry and the posting to the general ledger to ensure the debits equal the credits.

It's important to consult with an accounting professional or refer to accounting textbooks or resources for guidance specific to your situation, as the process may vary depending on the specific circumstances or accounting principles being used.