뒤로Unadjusted vs Adjusted Trial Balance definitions
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1/15뒤로Skip to main content뒤로Trial Balance
A listing of all accounts and their balances at a specific point, used to verify that total debits equal total credits. Unadjusted Trial Balance
A preliminary list of account balances before any period-end adjustments are made for accruals or deferrals. Adjusted Trial Balance
A revised list of account balances after all necessary adjustments, serving as the basis for financial statements. Adjusting Entries
End-of-period updates to account balances for items like accruals, prepaids, and depreciation to reflect true financial position. Accrued Expenses
Obligations for costs incurred but not yet paid or recorded, such as unpaid salaries at period end. Prepaid Expenses
Payments made in advance for goods or services, recognized as assets until consumed or expired. Depreciation
Systematic allocation of the cost of a long-term asset over its useful life, reflecting wear and usage. Accumulated Depreciation
Total depreciation recorded against an asset since its acquisition, reducing its book value. Balance Sheet Accounts
Categories including assets, liabilities, and equity, listed first in the trial balance and reported on the balance sheet. Income Statement Accounts
Categories such as revenues and expenses, listed after balance sheet accounts in the trial balance. Assets
Resources owned by a business, such as cash or supplies, expected to provide future economic benefits. Liabilities
Obligations or debts owed to outsiders, such as accounts payable or salary payable. Equity
Owner’s residual interest in the assets of a business after deducting liabilities. Rent Expense
Cost recognized for the use of rented property or equipment during a period, often adjusted from prepaid amounts. Salary Payable
Liability account representing salaries owed to employees but not yet paid at the end of a period.
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