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Post-Closing Trial Balance
A listing of all company account balances after end-of-period adjustments and closing entries have been made, used to check the balance of debits and credits.
Adjusted Trial Balance
A listing of all company accounts that will appear on the financial statements after adjustments have been made for errors, accruals, and deferrals.
Ledger
The principal book or computer file for recording and totaling economic transactions by account type, with debit and credit account records validated by a trial balance.
Unadjusted Trial Balance
A preliminary report that lists all the balances of a company's accounts before making any adjusting entries.
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