The trial balance prepared before the general ledger accounts are adjusted is called an adjusted trial balance.

Name: The trial balance prepared before the general ledger accounts are adjusted is called an adjusted trial balance.
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The trial balance prepared before the general ledger accounts are adjusted is called an unadjusted trial balance. The adjusted trial balance is prepared after adjusting entries are made and posted to the ledger.

The Trial Balance Prepared Before the General Ledger Accounts Are