An Adjusted Trial Balance is a list of the balances of ledger accounts which is created after the preparation of adjusting entries. Adjusted trial balance contains balances of revenues and expenses along with those of assets, liabilities and equities. Adjusted trial balance can be used directly in the preparation of the statement of changes in stockholders' equity, income statement and the balance sheet. However it does not provide enough information for the preparation of the statement of cash flows. The format of an adjusted trial balance is same as that of unadjusted trial balance.
The following adjusted trial balance was prepared after posting the adjusting entries of Company A to its general ledger and calculating new account balances:


January 31, 2010
Office Supplies
4,320

Prepaid Rent
24,000

Equipment
80,000

Accumulated Depreciation

1,100
Accounts Payable

5,200
Utilities Payable

3,964
Unearned Revenue

1,000
Interest Payable

150
Notes Payable

20,000
Common Stock

100,000
Service Revenue

85,600
Wages Expense
38,200

Supplies Expense
18,480

Rent Expense
12,000

Miscellaneous Expense
3,470

Electricity Expense
2,470

Telephone Expense
1,494

Depreciation Expense
1,100

Interest Expense
150