An unadjusted trial balance is a listing of accounts prepared before adjustments are recorded.

Name: An unadjusted trial balance is a listing of accounts prepared before adjustments are recorded.
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Quizplus · Accepted Answer

An unadjusted trial balance is indeed prepared before any adjustments are made to the accounts. It lists all the accounts and their balances as of the end of the accounting period, without any adjustments made for accruals, deferrals, estimates, or errors.

An Unadjusted Trial Balance Is a Listing of Accounts Prepared