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In this tutorial we go over transactions that have affected accounts in our company. We look at the adjusting entries that have impacted our individual T accounts and then update our trial balance to be an ADJUSTED TRIAL BALANCE. All an adjusted trial balance is, is a trial balance that is adjusted for the adjusting entries that we’ve prepared.
Make sure that the debits and credits again are equal! Always refer back to T accounts if something is wrong or something doesn’t add up. T accounts will save you over and over on tests 🙂
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