[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30579":3,"doc-seo-30579":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30579,962075114101,"Seraphina","https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?_k=1776739308162644532",8,"Research & Report","Multiple-Column Form Used in Preparing Financial Statements","Multiple-column worksheet guidance for completing the accounting cycle focuses on preparing a trial balance, recording and totaling adjustments, extending adjusted amounts to income statement and balance sheet columns, and computing net income or loss. The workflow includes a five-step worksheet process and an option to use worksheets before journalizing. Additional instruction covers deriving financial statements from worksheet columns and constructing adjusting entries from the adjustments section. The material further explains closing entries, the role of temporary versus permanent accounts, zeroing temporary balances, and preparing a post-closing trial balance with emphasis on owner’s capital.","cbCaip5iIhdBViZx","https://ap.wps.com/l/cbCaip5iIhdBViZx","pptx",7631806,1,1778287929,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","multiple-column-form-used-in-preparing-financial-statements","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/multiple-column-form-used-in-preparing-financial-statements/30579",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]