adjusted trial balance

Definition

List of accounts present in the general ledger that have been adjusted for one reason or another.

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I took a look at the adjusted trial balance and I was not really sure what to think because I didn't know how to interpret it.

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The adjusted trial balance was handed out at the beginning of the meeting in order to inform the board of directors of any recent changes that had been made.

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The auditor was suspicious when the same accounts were consistently listed within the adjusted trial balance, and were found to be thousands of dollars off from their expected values.

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adjusted present value (APV) adjusting entry