What is the difference with adjusted and unajusted trial balance?:confused:

Adjustments normally refer to balance day adjustments done at the end of the month such as: revenue received in advance (where someone has paid for goods/services not yet received), prepayments (e.g. insurance due on 15th of the month - but have only used part month, so the other part needs to be accounted for in the next month) accrued revenue (where you have done a job but still have to be paid for it), and accrued expenses (where something has been used but not yet paid for, e.g. telephone).

A trial balance is normally calculated, then the balance day adjustments are done which 'adjusts' your trial balance.

Hope that helps - if the language is different that what you are used to, it's because I'm using accounting terms used here in New Zealand.

We just call them adjusting entries, or end period-end adjustments.