Difference Between Extended Trial Balance And Adjusted Trial Balance

The Main or Primary Difference Between Extended Trial Balance and Adjusted Trial Balance is that Extended Trial Balance is the combination of both Unadjusted Trial Balance and it also shows the finalized accounts balances of Permanent Accounts while adjusted trial balance shows only the updated value of Accruals And Deferrals after Adjustments made on Different Types of Accounts.

Extended trial balance shows better results by comparing unadjusted trial balance with adjusted trial balance so that we know what adjustments are made on five types of accounts during the accounting period. It also shows better picture of Accrual Basis of Accounting while adjusted trial balance lacks to show the accounts figures before adjustments made.