THE ROLE OF THE WORKSHEET SHEET IN IMPROVING THE ACCURACY OF FINANCIAL REPORT PREPARATION

Abstract

This study aims to examine the role of the trial worksheet in improving the accuracy of financial reporting. The method used is descriptive qualitative with a literature study approach of accounting textbooks, financial accounting standards, and relevant national and international journal articles. The results of the study indicate that the trial worksheet functions as an initial verification tool that ensures the worksheet of debits and credits, the accuracy of recording adjustments, and the consistency of account groupings before the financial statements are formally prepared. In addition to improving the efficiency of financial reporting preparation, the trial worksheet also serves as a preventive internal control mechanism. From the perspective of Decision Usefulness Theory, the use of the trial worksheet supports the presentation of relevant and representative financial information, thereby increasing the usefulness of financial statements for economic and policy decision-making. This study confirms that the trial worksheet has a strategic role in improving the quality and accuracy of financial statements.