In the preparation of the adjusted trial balance using a worksheet:

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The purpose of preparing an adjusted trial balance using a worksheet is to ensure that all necessary adjusting entries have been recorded and to obtain the final account balances that will be used in the preparation of the financial statements. The unadjusted trial balance columns come from the general ledger and do not necessarily reflect last period's financial statements. Four columns are used for the adjustments (adjustment columns), and the adjusted trial balance columns (after the adjustments have been recorded) should have the total debits equal to the total credits, as with any trial balance.

In the Preparation of the Adjusted Trial Balance Using a Worksheet