A trial balance prepared before any adjustments have been recorded is called:

• A. An unadjusted trial balance
• B. An adjusted trial balance
• C. A post-closing trial balance
• D. A worksheet trial balance

Answer: (A)

Verified step by step guidance

1. Understand the concept of a trial balance: A trial balance is a list of all ledger accounts and their balances at a specific point in time, used to ensure that total debits equal total credits.
2. Learn about the types of trial balances: There are three main types of trial balances—unadjusted trial balance, adjusted trial balance, and post-closing trial balance. Each serves a different purpose in the accounting cycle.
3. Define an unadjusted trial balance: This is the trial balance prepared before any adjusting entries are made. It reflects the initial balances of accounts after transactions have been recorded but before adjustments for accruals, deferrals, or other adjustments.
4. Compare the unadjusted trial balance to other types: The adjusted trial balance includes adjustments made at the end of the accounting period, while the post-closing trial balance is prepared after closing entries to ensure that temporary accounts are closed and only permanent accounts remain.
5. Conclude that the trial balance prepared before adjustments is called an unadjusted trial balance, as it represents the raw account balances before any end-of-period adjustments are applied.