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description: Verify updated account balances after posting adjusting entries
---
# Adjusted Trial Balance
Prepare an adjusted trial balance for "$ARGUMENTS". Incorporate adjusting entries and verify that debits still equal credits.
## Prerequisites
Read `.metapowers/accounting/$ARGUMENTS/04-trial-balance.md` for the unadjusted balances and `.metapowers/accounting/$ARGUMENTS/05-adjust.md` for the adjusting entries.
## Process
1. **Apply adjusting entries:**
- Start with the unadjusted trial balance
- Post each adjusting entry to the affected accounts
- Calculate new account balances incorporating all adjustments
2. **Prepare the adjusted trial balance:**
- List every account with its adjusted balance
- Place debit balances in the debit column and credit balances in the credit column
- Order accounts by category: assets, liabilities, equity, revenue, expenses
3. **Verify balance:**
- Sum all adjusted debit balances
- Sum all adjusted credit balances
- Confirm totals are equal
- If not, trace the discrepancy back to the adjusting entries
4. **Write the artifact** to `.metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md` with sections:
- **Adjusted Trial Balance** — all accounts with unadjusted balance, adjustments, and adjusted balance columns
- **Balance Verification** — total debits, total credits, and difference (should be zero)
- **Adjustment Impact** — summary showing how each account changed from unadjusted to adjusted
## Output
The adjusted trial balance written to `.metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md`. Present a summary highlighting:
- Total adjusted debits and credits
- Whether the adjusted trial balance is in balance
- Accounts most affected by adjustments
