Accounting Dictionary
Unadjusted Trial Balance
A listing of all the debit and credit balances of all the income and balance sheet accounts before adjustments have been made for deferrals or accruals.
This is done before the financial statements are printed and before the closing entries are made.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/unadjusted-trial-balance/
Sign Up to Learn More!
Join our mailing list today to get notified of new discount offers, course updates, Roger CPA Review news, and more!