Adjusted Trial Balance
What is an Adjusted Trial Balance?
An adjusted trial balance is a trial balance prepared after all period-end adjustments are made.
![atb1](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb1.jpg)
How it Works
In the days of manual accounting systems, you needed to make several period-end checks.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb2.jpg)
First, you checked the control accounts.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb3.jpg)
By doing this, you check one side of each transaction the business makes.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb4.jpg)
Next, you prepared a trial balance.
![atb5](https://seeaccountingnow.online/wp-content/uploads/2021/06/atb5.jpg)
This made sure you hadn’t made a mistake while recording the other side of a transaction.
![atb6](https://seeaccountingnow.online/wp-content/uploads/2021/06/atb6.jpg)
After this, you made any necessary period end adjustments.
![atb7](https://seeaccountingnow.online/wp-content/uploads/2021/06/atb7.jpg)
While doing this, it was easy to make a mistake.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb8.jpg)
To check for mistakes, you prepared an adjusted trial balance.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb9.jpg)
An adjusted trial balance is the same as a regular trial balance, except it includes the balances of adjusted accounts.
![](https://seeaccountingnow.online/wp-content/uploads/2020/05/atb10.jpg)
© R.J. Hickman 2020