Adjusted Trial Balance

A listing of accounts and balances prepared after adjustments are recorded and posted to the general ledger. An adjusted trial balance is a part of the accounting cycle where after all adjusting entries have been made to the books, a final adjusted trial balance listing all the accounts is made before the financial statements are prepared.

The adjusted trial balance is used to prove the numbers in the general ledger of the books. Adjusted trial balance includes all the journal entries for depreciation expense, accumulated depreciation, accrued revenues & expenses, etc.

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