Bookkeeping Basics | Online Course Support

Which of the following lists general ledger account balances at the end of a reporting period, before any adjusting entries are made? 

 
 
Correct

Correct! The Unadjusted Trial Balance lists the general ledger account balances at the end of a reporting period before any adjusting entries are made to the balances to create financial statements. It is used as the starting point for analyzing account balances and making adjusting entries.

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