Hi everyone, I'm new to this site, and relatively new to Accounting... I'm studying Accounting and hope it's OK to post a question on here.

Basically I've been getting a little confused with post-trial balance adjustments;
In a worksheet, I've been asked the question 'calculate and process any post trial balance adjustments @ 31/01.'

We've been given a set of t-accounts and a trial balance. Now the thing that I'm confused about is... where to process these? I pretty much know the adjustments, but I get confused whether I should be adjusting the trial balance and/or the t-accounts..?

Hope I make sense, thanks in advance :)

At the end of the year, you have a trial balance.

Then you make adjusting entries.

Now you have a new trial balance, Adjusted Trial Balance

Then you make your statements (Balance Sheet, Income Statement, etc.)

Then you close your accounts