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Which of the following is included in the "CRAAP Test?"
Adjusted Trial Balance
The adjusted trial balance is a list of all the accounts of a company, showing the balances after adjustments have been made for accruals, prepayments, depreciation, and other accounting adjustments.
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.
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