Adjusted Trial Balance
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Description
A schedule indicating the balances in ledger accounts after end-of-period adjusting entries have been posted. The amounts shown in the adjusted trial balance are carried directly into financial statements.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Adjusted trial balance
Learning Material
Covered in Topic(s)
| The Accounting Cycle: Accruals & Deferrals |