The dollar amount for Accounts Receivable in the Adjusted Trial Balance Debit column of a Trial Balance Worksheet is obtained by taking the:

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The dollar amount for Accounts Receivable in the Adjusted Trial Balance Debit column of a Trial Balance Worksheet takes into account any adjustments made to the account during the accounting period. Therefore, we need to add the Debit Adjustments column (which includes any increases to the account) to the Unadjusted Trial Balance Debit column and subtract any Credit Adjustments column (which includes any decreases to the account) from this sum. This gives us the dollar amount for Accounts Receivable in the Adjusted Trial Balance Debit column.

The Dollar Amount for Accounts Receivable in the Adjusted Trial