Accounting Dictionary
Adjusted Trial Balance
An adjusted trial balance is a listing of all the balances of the T-accounts after all the monthly transactions and updates have been reported.
In this listing the total debit balances will equal the total credit balances. Adjusting entries which recognize revenue, record usage of prepaid assets, and accrue expenses incurred are done before the trial balance is completed.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/adjusted-trial-balance/
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