1. Fill in the accounting column of the account summary table with all transactions and events of the mutual fund account during the summary period.

2. Based on all accounting vouchers during the summary period, add up the debit and credit amounts by accounting account, and fill in the summary amount in the debit and credit columns of the corresponding accounting account.

3. For the current debit and credit current period amounts of cash on hand and bank loan accounts in the account summary table, fill them in based on the total income and total expenditure of the cash on hand journal and bank loan journal.

4. Sum up the debit and credit amounts of all accounting accounts and perform a trial balance of the amounts.