Difference Between Unadjusted Trial Balance And Adjusted Trial Balance

Unadjusted Trial Balance fails to show the adjusted value of Accruals And Deferrals as it shows only accounts’ balances before any Adjustment made while Adjusted Trial Balance shows the adjusted value of all Types of Accounts in order to give complete information of accounting data to Users of Financial Statements / Information.

Adjusted trial balance shows the affects of Closing Entries that are needed to be made at the end of the accounting period to give reliable accounting information while unadjusted trial balance is totally lacked this kind of feature and show raw data as compare to extended trial balance.