These refer to items for which journal entries have not been passed, in other word these items are yet to be adjusted. Because of which they do not appear in the Trial Balance, but appear outside the Trial Balance for which the dual effect has to be given been given.
Test Your Skills
Test Your Skills Now!
This is only a practice test, it is designed to help you revise your concepts
The test contains questions, only 1 option is correct for each question
This is a timed test.
After you have finished the test, press on the 'Finish Test' button to know your score and get the correct answers