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What is difference between trail balance and adjusted trail balance?
The major differences between trail balance and adjusted trail balance are as follows −
Trail balance
Ledger account balance complied without any period-end adjustments.
It is prepared first.
It is account balances.
To check the arithmetical accuracy of ledger.
Checkbooks of accounts are balanced.
It is less accurate.
Only one version prepared.
It is prepared in columnar format.
Adjusted trail balance
It is compiled after necessary adjustments are made at the close of the accounting period.
It is prepared after the unadjusted trail balance is prepared.
It includes necessary adjustments.
To check the accounting accuracy of the books of accounts.
Adjustments are made according to accounting standards and principles.
It is more accurate.
It can have multiple versions.
It has a columnar format with additional columns for adjustments.
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