Trial balance normally lists down all closing account balances in debit and credit depending on the nature of accounts. For example, assets are posted in debit and liabilities are posted on the credit side of the trial balance.
Trial balance is prepare to assist accountant to detect double entries errors and assist accountant in prepare financial statements.
Example of adjusted trial balance:
Example of unadjusted trial balance:
These two statements are almost the same. It shows the company name, accounting period, account name, and the amount in debit or credit. The main difference is adjusted trial balance is already taken into account the adjustments while the unadjusted trial balance is not.
These two statements are sometimes required to print out along with the financial statements and sometimes not. Generally not require to print.