从日记帐分录制作分类帐和试算表帐户。此过程要求组织将每笔交易记录到企业完成的帐户中。是编制公司决算的基础文件。 Making ledger and trial balance accounts from journal entries. This process requires the organization to record every transaction into accounts done by business. It is a base documents for preparing final accounts of company.