What is an adjusted trial balance? An adjusted trial balance is a listing of all general ledger accounts after adjusting entries have been posted for a specific period. The purpose of the adjusted trial balance is to ensure the total amount of the debits equals the total amount of the credits. If they do not equal, then there is an error that needs to be investigated. More information can be
. seen at http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1510. Another good resource is http://blog.accountingcoach.com/what-is-an-adjusted-trial-balance/.