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so our next learning objective is to explain the purpose of and prepare adjusted trial balance so what weamp;#39;re looking at here is the worksheet which is an excel spreadsheet that the accountant creates at the end of the accounting period to help organize the adjustments so notice on the far left we have a set of columns called the unadjusted trial balance so those are the balances of the accounts before the adjustments and because a company usually has many adjustments like this company instead of just entering them into the journal directly the accountant will almost always enter and calculate the adjustments here on these two adjustment columns which we will get practice doing and then after theyamp;#39;ve entered all the adjustments the adjusted trial balance is the balances of the accounts after the adjustments so the adjusted trial balance simply shows all of the account balances after the adjusting entries have been made at the end of the accounting period itamp;#
