Consider the adjustment process at the end of the accounting period. 1. Record the adjusting entries in the journal. 2. Prepare an adjusted trial balance to check the equality of the debits and credits. 3. Determine the accounts requiring adjustment, using the unadjusted trial balance. 4. Post the adjusting entries to the general ledger. Place the items in the proper order.

3, 1, 4, 2

Explanation:

The adjustment are required so that any change in any account would be recorded in the books of accounts

The steps to record the adjustments is as follows

3. Determine the accounts requiring adjustment, using the unadjusted trial balance. Like supplies, insurance, rent, etc

1. Record the adjusting entries in the journal.  Like supplies, insurance, rent, etc

For example, the adjusting entry for supplies account is

Supplies expense A/c Dr

     To Supplies A/c

(Being the supplies expense is recorded)

4. Post the adjusting entries to the general ledger.

2. Prepare an adjusted trial balance to check the equality of the debits and credits. It includes all the adjusting entries that are recorded and the trial is always matched.

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