Question

When constructing a worksheet, accounts are often needed that are not listed in the trial balance already entered on the worksheet from the ledger. Where should these additional accounts be shown on the worksheet?

A) They should be inserted in alphabetical order into the trial balance accounts already given.
B) They should be inserted in chart of account order into the trial balance already given.
C) They should be inserted on the lines immediately below the trial balance totals.
D) They should not be inserted on the trial balance until the next accounting period.

Answer 1

Additional accounts not listed in the trial balance should be inserted in chart of account order into the existing trial balance on a worksheet to maintain systematic organization.

Step-by-step explanation:

When constructing a worksheet, additional accounts that are not listed in the trial balance should be added in a manner that maintains the organization of the worksheet. The correct response is B) They should be inserted in chart of account order into the trial balance already given. This ensures that the worksheet remains consistent with the systematic arrangement of accounts generally used in accounting, facilitating easier navigation and understanding of the financial data.