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Unadjusted Trial Balance
A list of all the general ledger accounts along with their balances at a particular date before any adjustments are made for the end-of-period accounting.
Adjustments Columns
Columns in a worksheet used to record entries for the adjustment of accounts at the end of a period, prior to preparing financial statements.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Adjusted Trial Balance
A list of all account titles and balances after adjusting entries have been made, serving as a check before preparing financial statements.
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