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The trial balance is an accounting listing that shows the beginning and ending balances for all accounts included in the set of books. This worksheet format makes it possible to evaluate whether or not the total debits for the period cited are in balance with the total number of credits generated for the same period.
The adjusted trial balance  reflects the balance of each account on the ledger. If there is a  $1000 debit to Cash and a $200 credit to Cash in the same  accounting period,â¦ the balance on the ledger will be $800 Cash.  This $800 Cash balance will be reflected on the adjusted trial  balance. In sum, the adjusted trial balance reflects the net of an  account each accounting period.