Where it sits
After ledger posting and before or during statement preparation.
Framework: General double-entry bookkeeping with U.S. GAAP financial-statement context where stated.
Aliases: unadjusted trial balance, adjusted trial balance.
Control report · General double-entry bookkeeping with U.S. GAAP financial-statement context where stated
Trial balance
A balanced trial balance detects unequal debits and credits, but not every accounting error.
Closest contrast
A balanced trial balance detects unequal debits and credits, but not every accounting error.
This distinction is part of the concept record, not a generic FAQ copied across terms.
Balanced entry or boundary
This concept is not a journal entry by itself. It classifies a resource, obligation, statement, system or control report. Use the linked transaction to see it in a balanced entry.
Learning path
Prerequisites
Dependents
Balance sheetincome statement
Follow the term through a real event
The $1,200 credit-sale walkthrough shows source documents, balanced entries, ledger movement and statement effects. The same fictional facts are reused so numbers do not drift between pages.
Open the transaction lab