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What is the difference between an unadjusted trial balance and an adjusted trial balance?

Harold Averkamp, CPA, MBA

Difference between Unadjusted Trial Balance and Adjusted Trial Balance

The differences between an unadjusted trial balance and an adjusted trial balance are the amounts in the adjusting entries.

Examples of Adjusting Entries

Adjusting entries that will result in a difference between the unadjusted trial balance and the adjusted trial balance include the following:

  • The accrual of expenses that were incurred but were not yet recorded
  • The accrual of revenues that were earned but were not yet recorded
  • The deferral of a payment to the balance sheet until it becomes an expense in a future accounting period
  • The deferral of a receipt to the balance sheet until it is earned in a future accounting period
  • Adjustments to previous recorded deferrals that now belong on the income statement
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
  • Income Statement
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  • Working Capital and Liquidity
  • Financial Ratios
  • Bank Reconciliation
  • Payroll Accounting
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