Which of the following items has no effect on owner’s equity? This is written in another accounting form, general ledger, where each account title is provided its own general ledger. For tax compliance purposes filing monthly, quarterly, and annual returns and reports, a trial balance could play a very important role as reference. the accrual basis of accounting, the material-ity principle, the disclosure principle, the ob-jectivity principle, the consistency principle, and the conservatism principle. Read about bookkeeping, accounting principles, financial statements, with 66 pages of lessons and tutorials. It may vary from organization to organization but the process remains the same. 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