adjusted trial balance
The Accountant's Dictionary
Fri, Jun 19, 2026
An adjusted trial balance is the trial balance prepared after accruals, deferrals, depreciation, and other adjusting entries have been posted for the period.
What adjusted trial balance means in business operations
adjusted trial balance is explained here in the context of real finance, payroll, HR, and ERP workflows. This definition is written for business users who need practical understanding that supports implementation, reporting, approvals, reconciliation, and policy decisions.
If you are reviewing related concepts, continue to the The Accountant's Dictionary, browse ERP articles on the Eprecus blog, or explore the Eprecus ERP platform overview.
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Adjusted trial balance
An adjusted trial balance reflects the ledger after period-end adjustments have been posted. It is the version finance teams rely on when they want balances that are ready to flow into formal financial statements.
Why it matters
Without adjusted balances, management reports can overstate revenue, understate liabilities, or miss expenses that belong in the reporting period. The adjusted trial balance is where accrual accounting becomes operationally visible.
How teams use it
Controllers and accountants review the adjusted trial balance after posting accruals, prepayments, depreciation, amortization, payroll liabilities, and other close entries. It becomes the primary review pack for final reporting and audit support.
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