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December 31
Commonly used in finance and accounting to signify the end of the fiscal or calendar year.
Unadjusted Trial Balance
A preliminary list of all accounts and their balances used in financial reporting before adjustments are made for accruals and deferrals.
Adjusted
Modified or changed for a more accurate or fair representation.
Final Trial Balances
The summary of all ledger accounts after adjusting entries are made, used to prepare financial statements at the end of an accounting period.
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