TRIAL

BALANCE
AFTER
ADJUSTMENT

A. DWI PUTRI PURNAMA JAMAL

361 17 055
2D/D3 AKUNTANSI
1. What is Trial Balance after Adjustment?
2. What Else is in Trial Balance after
Adjustment?
3. Why is it Necessary?
4. How to Make Trial Balance after
Adjustment?

Things that We Should Know about Trial

Balance After Adjustment
What is Trial Balance after
Adjusment?
Trial Balance after Adjustment is a column which
contain adjusted balances and obtained from the
merging of account values in the trial balance and
adjusting journal entries
What Else is in Trial Balance
after Adjustment?
Basically, there is no differences about the format between Trial Balance
and Trial Balance after Adjusment. There are three columns in Adjusted
Trial Balance, such as Account Names, Debits, and Credits. And also, the
Adjusted Trial Balance are usually listed in order of their account
numbers. First is Asset, second is Liabilitie, third is Equity account, fourth
is Income and the last is Expense.
Why is it Necessary?

If we use accrual-based accounting principles, there are several

accounts that need adjustments before preparing financial
statements.
These accounts include: account balance for prepaid expenses,
prepaid income, and account balance for consumables.
If no adjustments are made, the resulting financial statements are less
valid, or less reflect the actual conditions.
For example, the amount of Profit (Loss) is oversized or too small
because there are income or cost items that should not be taken into
account.
How to Make Trial
Balance after
Adjustment
First Step is
Make a Trial Balance
before Adjusting
For example, these accounts need to be adjusted:
Piutang Rp500.000
Pendapatan Jasa Rp500.000

Beban Perlengkapan Rp600.000 Second Step is

Perlengkapan Rp600.000 Move the balance of
the accounts in the
Beban Sewa Rp400.000 adjusting journal to
Piutang Sewa Rp400.000 those that require an
adjustment process.
Beban Gaji Rp300.000
Hutang Gaji Rp300.000
Third Step is
Make an Adjusted
Trial Balance
 THANK YOU

Any Question, Critics, Suggestion, or Your

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