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Which of the Following Statements Related to the Adjusted Trial

Question 186

Multiple Choice

Which of the following statements related to the adjusted trial balance is incorrect?


A) It shows the balances of all accounts at the end of the accounting period.
B) It is prepared before adjusting entries have been made.
C) It proves the equality of the total debit balances and the total credit balances in the ledger.
D) Financial statements can be prepared directly from the adjusted trial balance.

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