Delaurier and Associates is an accounting practice. The account balances at December 31, 2014, are shown by the following alphabetical list: 
Instructions
Prepare a trial balance with the accounts arranged in financial statement order.
Definitions:
Cooling Coil
A device within an air handling unit or HVAC system used to lower air temperature and remove moisture by passing air over a cold surface.
Fixed Overhead Budget Variance
The difference between the actual fixed overhead costs incurred and the expected (budgeted) costs.
Standard Cost System
An accounting practice that uses predetermined costs for products or services to help managers control expenditures by comparing these standards with actual costs.
Commercial Refrigerators
Cooling appliances designed for commercial use to store perishable goods at required temperatures to prevent spoilage.
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