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What is Trial Balance and Adjusting Entries Guide about?
The document explains the trial balance and accounting adjustments. The trial balance verifies that the sums of the accounts are equal by comparing the movements and balances of each account. Accounting adjustments modify the account balances that do not reflect reality due to factors such as depreciation, estimates of uncollectible accounts, accrued expenses, and prepaid rents.
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- ScribdTranslations
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- EN