What Is An Unadjusted Trial Balance - Definition - Meaning

An Unadjusted Trial Balance shows the Closing Balances of Accounts before making any Adjustments on those accounts on which there is need to make adjustments. These accounts are related to Accruals And Deferrals according To Accrual Basis of Accounting. So, in unadjusted trial balance, Adjusting Entries are not passed to show true and fair results of accounts. So, there is need to prepare Adjusted Trial Balance.

Unadjusted Trial Balance Format / Sample

Below is the Unadjusted Trial Balance Format / Sample for the company for the period.