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Unadjusted Trial Balance
A preliminary report that lists all accounts and their balances before any adjustments are made for accruals, deferrals, and errors.
Proper Order
A systematic arrangement or sequence that things follow which conforms to a set of rules or a standard procedure.
Accounts
Records within financial accounting that track financial transactions of a specific type, such as assets, liabilities, equity, expenses, and revenues.
Trial Balance Totals
The sum of all debit and credit balances in a trial balance, used to verify that the total debits equal total credits in double-entry bookkeeping.
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